Improving and raising the effectiveness of audit of tax accounting at the agricultural enterprises
The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.
2. Salyha, S. Ya. & Melikhova, T. O. (2011). Audyt podatkiv sub'yektiv hospodaryuvannya [Audit of Taxes of Business Entities]. Zaporizhzhya: KPU (in Ukr.).
3. Beskosta, H. M. (2007). Audyt: Konspekt lektsiyi [Audit: Summary of the lecture]. Zaporizhzhya (in Ukr.).
4. Kulakovsʹka, L. P. & Picha, Yu. V. (2004). Orhanizatsiya i metodyka audytu: navch. posibnyk [dlya VNZ] [Organization and method of audit: training. manual [for high schools]]. Kyiv: Karavela (in Ukr.).
5. Marmulʹ, L. O., Kovalʹ, S. V. & Krukovsʹka, O. V. (2017). Perspektyvy rozvytku natsionalʹnykh standartiv bukhhaltersʹkoho obliku ta finansovoyi zvitnosti [Prospects for the development of national accounting standards and financial reporting]. Visnyk Berdyansʹkoho universytetu menedzhmentu i biznesu, 4 (40), 89-92 (in Ukr.).
6. Butynetsʹ, F. F. & Petrenko, N. I. (2003). Audyt: stan i tendentsiyi rozvytku v Ukrayini ta sviti [Audit: the state and development trends in Ukraine and the world]. Zhytomyr: ZHDTU (in Ukr.).
7. Sadovsʹka, I. B. & Nahirsʹka, K. Ye. (2015). Kryteriyi otsinky yakosti upravlinsʹkoyi zvitnosti [Criteria for assessing the quality of management reporting]. Hlobalʹni ta natsionalʹni problemy ekonomiky. Mykolayiv : MNU imeni V. O. Sukhomlynsʹkoho, 3, 899–904 (in Ukr.).
8. Syrotyuk, H. (2012). .Audyt ahrarnykh pidpryyemstv: orhanizatsiynyy i metodychnyy aspekty [Audit of agrarian enterprises: organizational and methodical aspects]. Ahrarna ekonomika, 5, 1–2, 53–57 (in Ukr.).
9. Ihnatenko, M. M. & Marmulʹ, L. O. (2017). Oblik, otsinka y diahnostyka finansovo-ekonomichnykh rezulʹtativ diyalʹnosti u stratehichnomu menedzhmenti pidpryyemstv i orhanizatsiy [Accounting, evaluation and diagnostics of financial and economic results of activities in the strategic management of enterprises and organizations]. Skhidna Yevropa: ekonomika, biznes ta upravlinnya. 6(11). URL: http:// http://www.easterneurope-ebm.in.ua/11-2017-ukr (in Ukr.)
10. Boryseyko, Yu. V. (2012). Perevirka dokhodiv pidpryyemstva: osoblyvosti orhanizatsiyi audytu [Checking the company's revenue: the peculiarities of the audit organization]. Visnyk Zaporizʹkoho natsionalʹnoho universytetu, 1(13), 92–96 (in Ukr.).
11. Mnykh, Ye. V. (2013). Ekonomichnyy analiz [Economic Analysis]. Kyiv: Tsentr navchalʹnoyi literatury (in Ukr.).
12. Ryadsʹka, V. V. & Petrakov, Ya. V. (2008). Audyt: Navchalʹnyy posibnyk dlya studentiv vyshchykh nvchalʹnykh zakladiv ekonomichnykh spetsialʹnostey [Audit: A manual for students of higher educational institutions of economic specialties]. Kyiv: TSNL (in Ukr.).
Copyright (c) 2019 University Economic Bulletin
This work is licensed under a Creative Commons Attribution 4.0 International License.