Home  Journals  Finance and Credit  40(520) - 2012 October

Conceptual approaches and methods of tax audit

Available online: 1 November 2012

Subject Heading: Taxation

JEL Classification: 

In the article it is noted that with development of market economy and formation of the new financial and economic relations of economic subjects with other persons and the state there is a need for additional services, including the tax questions. Execution of tax obligations demands from payers not only execution of tax burden, but also the optimum organization of calculations with the budget for taxes and fees. The large organizations can organize on places separate internal services of tax audit, and the enterprises of medium and small business can use services of the specialized and consulting companies.

Keywords: concept of tax audit, methods of tax audit

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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