ORGANIZATION OF PAYROLL TAX AUDIT

Abstract

The article explores different approaches to the organization of tax audit at the enterprise. First, the definition of the term “tax audit” by various scholars is considered. Due to the lack of a common definition of this term in the legislation, there are conflicting points regarding its interpretation, in particular owing to the ambiguity of the definition of tax auditors. Some scholars believe that the executors are the controlling bodies of the State Tax Service of Ukraine, others think that they are independent audit firms, while some groups of scholars distinguish both. This issue needs to be consolidated at the official level. The next step was to study the sequence of stages of the audit. According to the generally accepted methodology, there are three stages of the audit: preparatory, basic and final. Researchers detail the stages, highlighting the stages or expanding the list of stages. In the context of our study, the specifics of the formation of the stages of tax audit at the enterprise are determined. The lack of legal framework to regulate the tax audit process has led to different views on the stages, audit procedures, sources of information for tax audit. Therefore, the creation of laws and standards that deal with these issues is extremely necessary and requires immediate adoption at the legislative level. Regarding the tax audit of payroll calculations, the main violations that can be detected in the process of such an audit are outlined: incorrect determination of employee income; errors in calculating tax benefits; incorrect definition of tax base, withheld / accrued taxes; application of the wrong tax rate; inaccurate preparation of tax reporting, in particular Tax calculation. Finally, documents that provide information on the results of the audit and the recommendations provided by the auditor regarding the elimination of identified violations, improving the accounting of tax calculations are identified in these scientific research.