КОНТРОЛЬ РОЗРАХУНКІВ ІЗ ПОДАТКУ НА ПРИБУТОК

Abstract

The article is devoted to organizational and methodological principles of monitoring income tax calculations. Administrative and accounting controls are distinguished among the types of internal control. Administrative internal control is used to improve the efficiency of the enterprise, and accounting internal control is used to protect assets and reliably reflect them in accounting. The main functions that internal control performs are defined. Objects that are not affected by controlling subsystems are considered, namely some elements of accounting policy, tax differences, errors and falsifications. It is indicated that the components of internal control include self-control of the performer, functional control and institutional control. The persons who are responsible for the conscientious implementation of internal control at each component are identified. Further, the article examines the state financial control over income tax calculations, since it is an integral part of the state financial control of entrepreneurial activity. It is determined that the State Fiscal Service of Ukraine conducts desk, documentary and factual inspections. There are several measures that are recommended to be implemented at the enterprise on the eve of a desk check in order to identify violations that can be corrected independently and thus avoid penalties. The procedure for carrying out a planned documentary check at the enterprise is considered. Cases that are recorded in the tax code of Ukraine and may become reasons for conducting an unscheduled documentary check at the enterprise are given. The algorithm for conducting a tax audit of income tax by regulatory authorities is disclosed, which includes preparatory, research and final stages, at each of which a number of activities are performed. In the system of state financial control over the payment of corporate income tax in Ukraine, there are numerous problems that reduce its fiscal efficiency, and therefore require improvement. It is proposed to create a system ofstate current control over the activities of a business entity and strengthen responsibility for tax offenses.