METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Published: Jun 22, 2016

  Bohdan Kostiuk

Abstract

Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service of Ukraine. The subject of research is the methods of audit by State Fiscal Service of Ukraine. Methods. It was used general and specific methods of research, including: analysis and synthesis, system and process approaches, induction and deduction, etc. Results. The problem of tax auditing process in Ukraine is the absence of integrated and systematic approach for its implementation. Unfortunately, the practice of the tax audit is not yet examined clearly. Today the basic principles of tax audit are considered by the scientists only in theory. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments that are designed fiscal service, the formation of evidence, procedure for using certain methods and techniques for auditing, information sources are ignored legislators and scientists. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments which are designed by fiscal service, the formation of evidence base, procedure of usage of certain methods and techniques for audit, information sources and other issues are ignored by legislators and scientists. Despite this, today the tax audit is a tool to fully examine and reduce the tax risks of the organization. Another problem of tax audit is that legislation doesn’t fix the notion of tax audit so there is no exact interpretation of it. Tax audit engages more efficient flow of taxes and fees to the state budget. Although there is increase of the efficiency of the national tax auditing mechanism now, but there are some problems which need be resolved in order to ensure rational tax revenues in the budget under the present conditions of socio-economic and political reforms in Ukraine. To further improvement of tax audit it should be applied new progressive methods of influence on taxpayers which is intended to limit the participation of tax payer in tax process and to reduce its potential capability to minimize tax liabilities. The practical significance of the study is determination of recommendations for improvement of the method of selection of taxpayers for tax audits. Value/originality. Information on methods of tax audit which was obtained in the study can be used in further studies on improvement of tax administration.

How to Cite

Kostiuk, B. (2016). METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE. Baltic Journal of Economic Studies, 2(1), 60-64. https://doi.org/10.30525/2256-0742/2016-2-1-60-64
Article views: 350 | PDF Downloads: 217

##plugins.themes.bootstrap3.article.details##

Keywords

tax audit, taxpayer, cameral tax audit, control, code.

References

Tax Code of Ukraine of 02.12.2010, № 2755-VI (amended on 03.04.2014 g.). Bulletin of the Verkhovna Rada of Ukraine. − 2011. − № 13-14, № 15-16, № 17. − Ct. 112.

Dimitrenko, E.V. (2012). Tax audit service as a service of the State Tax Service and the most effective form of tax control.Investment: practice and experience, № 19, p. 41-45.

Lebedynets, T. (2013). The role of internal audit in preventing and detecting fraud. The independent auditor, № 7(18), p. 60-63.

Naidenko, O.E. (2012). Tax control: a tutorial. − H., ed. KhNUE, 224 p.

Peter, A.A. (2012). Essence audit taxation under the rules of the Tax Code of Ukraine and the order of organization. Electronic scientific archive of the Scientific and Technical Library of National University «Lviv Polytechnic», p. 190-197.

Proskura, K.P. (2013). Organization and guidance of a tax audit as part of tax control. The independent auditor, № 5(III), p. 43−48.

Revutsky, L.V. (2009). Analysis of efficiency practices of tax audit in Ukraine. Bulletin Khmelnytsky National University, № 4, p. 104−107.

Fradynskyy, O.A. (2013). Comparative characteristics of inspections during tax audits and customs. Proceedings of the International Scientific Conference [«Strategic directions of socio-economic development in conditions of globalization»] (Khmelnytsky, 18-20 April 2013). − Khmelnitsky, Khmelnytsky University of Management and

Law, 2013, p. 448−451.

Schwab, K., Novitskaya, N. (2007). Method of choice of taxpayers for documentary checks. World Finance, № 2, p. 85−92.