АУДИТ ОПОДАТКУВАННЯ В СИСТЕМІ НЕЗАЛЕЖНОГО ЕКОНОМІЧНОГО КОНТРОЛЮ В УМОВАХ ВОЄННОГО СТАНУ: СУТЬ, ПРОБЛЕМИ, ПЕРСПЕКТИВИ

Abstract

Introduction. Taxation audit is an independent check of the company's tax reporting for the purpose of confirming its authenticity and warning about additional payments to the budget in the form of taxes and fines that may be added by state control bodies in the future. Problem Statement. Today, the definitions of “taxation audit” and “tax audit” are not clearly defined in the economic literature, there is no clear model of taxation audit in the conditions of martial law. Purpose. To improve the categorical apparatus “taxation audit”, to analyze the place of taxation audit in the system of independent audit; to develop measures for improving the organization of its conduct. Methods. Theoretical approaches to the “taxation audit” category by various scientists, official data from the public report of the State Tax Service of Ukraine, results of the research work of the Department of Financial Analysis and Taxation of the State University of Trade and Economics were used. The methods used are: generalization, systematization, comparison, critical analysis, grouping, evaluation, coefficient analysis. Results. The results of research into the economic essence of “tax audit” are highlighted. The author's interpretation of the “tax audit” category is designed. An analysis of tax audit methods was carried out, a general model of taxation audit for small business enterprises was developed. Conclusions. The interpretation of “tax audit” proposed by the authors will make it possible to identify new criteria for distinguishing (detection) and classifying tax audits, thereby improving the provision of management decision-making, which will provide a greater probability of knowing the object.