Home  Journals  International Accounting  17(263) - 2013 May

Problems of development of tax audit in the Russian Federation

Available online: 13 May 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the present article the main problems of development of tax audit in Russia are considered. It is concluded that existing legislative regulation of tax audit doesn't conform to the international requirements and that the most effective direction of its improvement in modern conditions is introduction of the separate standard in the Russian auditor practice, regulating only questions of the organization and carrying out tax audit.

Keywords: tax audit, the international standards of audit, tax risks, tax costs, tax laws, internal and external control

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

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