MODERNIZATION OF THE TAX AUDIT IN UKRAINE
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2017, Vol 4, Issue 93
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.
Authors and Affiliations
Valentyn SYMONENKO, Bogdan KOSTIUK
Keywords
Related Articles
- EP ID EP235419
- DOI -
- Views 108
- Downloads 0
ACCEPTABILITY CONDITIONS OF AN INDIVIDUAL COMPLAINT AT THE EUROPEAN COURT OFHUMAN RIGHTS
The contribution with the title Acceptability Conditions of an Individual Complaint at the European Court of Human Rights characterizes acceptability conditions of a complaint as it is affirmed by the Article 34 of the E...
CORPORATE REORGANIZATIONS: INTERNATIONAL EXPERIENCE
The article is devoted to the issues of corporate reorganizations in Ukraine and abroad. The ideas of the author relate to comparison of legal support by choosing certain types of corporate reorganizations, their differe...
BUDGET EXPENDITURES IN A SYSTEM OF SOCIAL AND ECONOMIC DEVELOPMENT OF A COUNTRY
Background. Provision of social relations involves creating the necessary conditions for stimulating long-term economic growth. The above is largely driven by the success of issues to improve the efficiency of budget spe...
EQUITY RISK OF UKRAINIAN BANKS IN THE CONTEXT OF GIPS STANDARDS
Background. Deepening of the risk understanding and methods of its calculation and control has been one of the main trends in financial industry during eight post-crisis years. Equity risk is one of the main components o...
ADMINISTRATION OF VALUE ADDED TAX IN THE CONDITIONS OF EUROPEAN INTEGRATION
Background. The value added tax is considered to be the most problematic tax in the system of indirect taxation. However, the very fact of its introduction in Ukraine and theelectronic administrationof this tax is an imp...