KEY SHORTCOMINGS AND METHODS OF DEVELOPMENT OF TAX AUDIT IN COMMERCIAL ORGANIZATIONS

Abstract

Introduction. One of the problems of the development of tax audit in the country, as well as audit quality control systems, is the lack of certain development foundations. This leads to inconsistency of actions between the executive and legislative bodies. In this article, the concept of "tax audit" is considered from the point of view of an institutional approach. Goals. A comprehensive author's study of the problem of the development of tax audit in Russia. Development of a qualitatively new strategy and approaches to the organization of tax audit, which will focus primarily on tax optimization and minimizing the risks of organizations. Methodology. In the process of research, the problems are presented in a systematic form of key shortcomings and problems that hinder the potential and development of tax audit, logical, statistical analysis methods were used. Results. The sphere of tax audit needs to implement measures to eliminate shortcomings and develop measures to optimize them. Among the problems of the development of tax audit in the country, as well as audit quality control systems, is the lack of certain development foundations. The article presents the results of measures to improve the activities of auditors, the search and development of new ways to eliminate shortcomings, as well as developed measures for the effectiveness of post-verification work. Conclusions. It was concluded that when implementing a tax audit, it is the development of practical recommendations for improving the activities of auditors and audit organizations, which will reduce the risks of tax audits and claims by tax authorities to build the right strata.