Features of the accounting and internal control of VAT to companies with different tax systems
Journal Title: Економіка: реалії часу - Year 2017, Vol 1, Issue 29
Abstract
In the article the features of accounting and internal control VAT on companies with different tax systems and identified issues. A comparison of tax systems in terms of tax rates, number of employees, the maximum income, terms of reporting and paying the tax. Identified the need for internal controls of VAT implementation and proposed internal audit as one of its tools. Stages of the internal audit of VAT and appropriate audit procedures. For example, the three companies with different tax systems – LLC "ATP-1524", LLC "AGROPARTNER-XXI", LLC ICA "Mayaki"), analyzes the accounting and internal control VAT and comparison of audit procedures.
Authors and Affiliations
Oksana Varchuk, Helen Amurova
Keywords
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