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
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