THE GENERAL CHARACTERISTICS OF STAGES OF AUDIT OF TAXES AND PAYMENTS
Journal Title: Причорноморські економічні студії - Year 2018, Vol 26, Issue 2
Abstract
The article highlights the role and necessity of the audit of tax payments. The tax planning factors are systematized. The identification and description of the main stages of the audit of taxes and payments has been carried out. It is proved that the formation of the auditor’s report should take into account the complex and responsible attitude to the decision of the goals at each stage of the audit of taxes and fees.
Authors and Affiliations
A. V. Zinkevych
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