The issue of harmonization of state financial and independent auditing according to the calculations of income tax of physical persons

Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1

Abstract

The article studies the issues of harmonization of public financial and independent audit control for the calculation of tax on income of individuals; including views are a number of national scientists concerning the purpose of financial control and audit of income tax for individuals;the main task of this direction of the audit; considers the sources of information on this issue; the proposed sequence of carrying out the state control and audit of income tax of physical persons and developed the findings of the study.

Authors and Affiliations

L. M. Tchernelevsky, Y. V. Kobzar

Keywords

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  • EP ID EP492976
  • DOI 10.33244/2617-5932.1.2017.219-226
  • Views 158
  • Downloads 0

How To Cite

L. M. Tchernelevsky, Y. V. Kobzar (2017). The issue of harmonization of state financial and independent auditing according to the calculations of income tax of physical persons. Economic Bulletin. Series: Finance, Accounting, Taxation, 0(1), 219-226. https://europub.co.uk/articles/-A-492976