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International Accounting

31(181) - 2011 August

Burning problems of the theory of revenue control in Ukraine

Vol. 14, Iss. 31, AUGUST 2011

Available online: 24 August 2011

Subject Heading: Foreign experience

JEL Classification:

Ostapyuk N.A. Candidate of economic sciences, associate professor, applicant working for doctor’s degree of the accounting department, Zhytomyr State Technological University, Ukraine
ostapiuk@ukr.net

Boriseyko Y.V. post graduate student, assistant of the accounting department, Zhytomyr State Technological University, Ukraine
julia_j2007@mail.ru

Reforms in the sphere of taxation system in Ukraine disclose the theoretical and practical problems of accounting for revenues in a new way, thus, requiring the introduction of reforms of their control under conditions of new taxation charges and payments. The responsibility system suggested in the Tax Code of Ukraine conditions the development of a multilevel control over the correctness of accounting for the indicated object.

Keywords: revenue, control, audit

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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