Modernization of the tax audit in Ukraine

Authors

Keywords:

tax verification, tax audit, the tax system, taxpayer, e-audit, tax authority

Abstract

The article deals with the world experience of conducting a tax audit and its legalbases. Both in Ukraine and abroad the consideration of issues related to tax audit, is topical and is of particular interest for the development of the Ukrainian tax system. In the current circumstances of the formation and development of market relations, the issues of tax interaction between tax payers, tax authorities and objects of management during the tax audit acquire special significance. It is proposed to implement the e-audit system during tax audits.

Author Biographies

Valentyn SYMONENKO , Kyiv National University of Trade and Economics

Doctor of Economics, professor, of the Department of financial auditing

Bogdan KOSTIUK, Kyiv National University of Trade and Economics

postgraduate, of the Department of financial auditing

References

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Additional Files

Published

2017-09-01

How to Cite

[1]
SYMONENKO , V. and KOSTIUK, B. 2017. Modernization of the tax audit in Ukraine. Foreign trade: economics, finance, law. 93, 4 (Sep. 2017), 108–115.

Issue

Vol. 93 No. 4 (2017): Economic Sciences

Section

FINANCES, TAXATION, AUDIT

License

Copyright (c) 2022 Foreign trade: Economics, Finance, Law

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This work is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0)