Grigorii R. ALBOROVUdmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation g.r.alborov@mail.ru ORCID id: not available
Subject. This article deals with the issues of the effectiveness of tax audit, which requires a special, focused integrated approach. Objectives. The article aims to develop methodological aspects of tax audit, as well as practical and organizational approaches to its conducting. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. Based on the analysis of the differences and similarities of methodological approaches to tax audit within the framework of internal and external audit, the article proposes a classification of tax audit by category, discloses the methods of tax audit and their classification according to certain criteria. Conclusions. The proposed comprehensive approach to tax audit will help organizations both comply with legal requirements and optimize tax liabilities.
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