Tax Audit Features

L. Erygina; G. Zolotareva; G. Denisenko

doi:10.12737/article_58f07004dae0e6.03859962

UDC 65

TAX AUDIT FEATURES Tax Audit Features

АА Аа

Published in Auditor · Volume 3, Issue 4 · Pages 11–17 · Rubric: THEORY AND PRACTICE OF AUDIT

DOI: https://doi.org/10.12737/article_58f07004dae0e6.03859962

Received: 14.04.2017 Accepted: 24.03.2024 Language of publication: RUS

Authors

L. Erygina

G. Zolotareva

G. Denisenko

L. Erygina

Academic degree: doctor of economic sciences

Reshetnev Siberian State University of Science and Technology Professor · Department of Accounting · Russian Federation

G. Zolotareva

Academic degree: candidate of economic sciences

Reshetnev Siberian State University of Science and Technology Associate Professor · Accounting, Finance and Economic Security · Russian Federation · Krasnoyarsk

G. Denisenko

Academic degree: candidate of economic sciences

Reshetnev Siberian State University of Science and Technology Associate Professor · Accounting, Finance and Economic Security · Russian Federation

ABSTRACT

The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.

KEYWORDS

tax audit, tax accounting, audit method.

Text

Сложность российского законодательства является общепризнанным фактом. Огромное количество законов, постановлений, дополняющих и изменяющих друг друга, создают атмосферу неуверенности у большинства законопослушных граждан. Налоговое законодательство при этом не исключение, а, скорее, яркий пример.

1. Rossiyskaya Federaciya. Zakony. Nalogovyy kodeks Rossiyskoy Federacii: Chast' vtoraya [Elektronnyy resurs]: feder. zakon ot ot 05.08.2000 № 117-FZ (red. ot 28.12.2016) // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

2. Zolotareva G.I., Fedorenko I.V., Denisenko G.V. Problemy razvitiya nalogovogo audita v Rossii //Auditor. - 2016. - № 11. - S. 11-16. DOI: https://doi.org/10.12737/22833; EDN: https://elibrary.ru/XKXRER

3. Mironova O.A. Nalogovyy audit v Rossii: uregulirovanie nalogovyh sporov // Auditorskie vedomosti. - 2012. - № 9. - S. 33-49. EDN: https://elibrary.ru/QCYDZJ

4. Kislaya I.A. Issledovanie sovremennoy metodiki provedeniya nalogovogo audita kak soputstvuyuschey auditu uslugi // Vestnik Rostovskogo gosudarstvennogo ekonomicheskogo universiteta. - 2008. - № 26. - S. 296-303. EDN: https://elibrary.ru/JUFTRT

5. Usatova L.V. Organizaciya processa nalogovogo audita rashodov // Ekonomicheskiy analiz: teoriya i praktika. - 2008. - № 24. - S. 26-31. EDN: https://elibrary.ru/JVCPBB

6. Rastegaeva F.S., Zimina G.A., Shashkova T.N. Metodika provedeniya audita raschetov s byudzhetom po nalogu na dobavlennuyu stoimost' i nalogu na pribyl' // Innovacionnaya nauka. - 2015. - № 12-1. - S. 234-243. EDN: https://elibrary.ru/VDQUYP

7. Metodika auditorskoy deyatel'nosti «Nalogovyy audit i drugie soputstvuyuschie uslugi po nalogovym voprosam. Obschenie s nalogovymi organami» (odobrena Komissiey po auditorskoy deyatel'nosti pri Prezidente RF 11.07.2000 Protokol № 1) [Elektronnyy resurs] // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

8. Metodicheskie rekomendacii po sboru auditorskih dokazatel'stv pri proverke raschetov po nalogu na dobavlennuyu stoimost' [Elektronnyy resurs]: odobrena sovetom po auditor. deyat. pri Minfine Rossii (protokol № 18 ot 22.10.2003) // Rezhim dostupa: http://www.femida-audit.com/methodos/ value_added_tax.pdf.

9. Metodicheskie rekomendacii po proverke naloga na pribyl' i obyazatel'stv pered byudzhetom pri provedenii audita i okazanii soputstvuyuschih uslug [Elektronnyy resurs]: odobreny Sovetom po auditor. deyat. pri Minfine Rossii (protokol № 25 ot 22.0.2004) // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

10. Yakushevich I., Opoleva L.A. Metodika provedeniya nalogovogo audita po nalogu na pribyl' // Uchet, analiz, audit: problemy teorii i praktiki. - 2012. - № 8. - S. 126-131. EDN: https://elibrary.ru/TBHSSV

11. Zolotareva G.I., Malanchik T.O. Torgovaya organizaciya: osobennosti audita naloga na dobavlennuyu stoimost' // Uchet, analiz, audit: problemy teorii i praktiki. - 2010. - № 4. - S. 83-90.

12. Vopros: O vystavlenii schetov-faktur po NDS na bumazhnom nositele pri nalichii mezhdu storonami sdelki soglasheniya ob elektronnom dokumentooborote v chasti schetov-faktur [Elektronnyy resurs]: Pis'mo Minfina Rossii ot 12.09.2013 N 03-07-09/37682 // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

13. Vopros: O primenenii komitentom i komissionerom elektronnogo dokumentooborota schetov-faktur i poryadke vedeniya komitentom zhurnala ucheta poluchennyh i vystavlennyh schetov-faktur, knig pokupok i prodazh v elektronnom vide; o registracii schetov-faktur pri otgruzke tovarov 30 sentyabrya i otpravlenii fayla so schetami-fakturami 1 oktyabrya; o predstavlenii dokumentov v nalogovyy organ v elektronnom vide; o vystavlenii schetov-faktur na bumazhnom nositele pri nalichii zaklyuchennogo mezhdu storonami sdelki soglasheniya ob elektronnom dokumentooborote [Elektronnyy resurs]: Pis'mo FNS Rossii ot 17.06.2013 № ED-4-3/10769 // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

14. Vopros: Kakie dokumenty i v kakom poryadke obyazan predstavit' nalogoplatel'schik v nalogovyy organ s cel'yu podtverzhdeniya svoey dobrosovestnosti pri zaklyuchenii sdelok s kontragentami? Kakie mery, predprinyatye nalogoplatel'schikom, svidetel'stvuyut o ego osmotritel'nosti i ostorozhnosti pri vybore kontragenta? [Elektronnyy resurs]: Pis'mo Minfina RF ot 10.04.2009 № 03-02-07/1-177 // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

15. Deeva E.A., Shirobokov V.G. Metodika proverki naloga na dobavlennuyu stoimost' pri provedenii nalogovogo audita // Vestnik voronezhskogo gosudarstvennogo universiteta. - 2007. - №1. - S. 115-119.

GOST

Erygina L., Zolotareva G. I., Denisenko G. V. Tax Audit Features // Auditor. 2017. no. 4. pp. 11-17. DOI: https://doi.org/10.12737/article_58f07004dae0e6.03859962. (Date of access 28.10.2026).

MLA

L. Erygina, Zolotareva G. I., Denisenko G. V.. "Tax Audit Features." Auditor 3.4 (2017): 11-17. DOI: https://doi.org/10.12737/article_58f07004dae0e6.03859962.

APA

Erygina L., Zolotareva G. I., Denisenko G. V. (2017). Tax Audit Features. Auditor, 3(4), 11-17. https://doi.org/10.12737/article_58f07004dae0e6.03859962

Chicago

L. Erygina, Zolotareva G. I., Denisenko G. V.. "Tax Audit Features." Auditor 3, no. 4 (2017): 11-17. https://doi.org/10.12737/article_58f07004dae0e6.03859962.

WIKI

{{cite journal | author = Erygina L., Zolotareva G. I., Denisenko G. V. | title = Tax Audit Features | journal = Auditor | year = 2017 | volume = 3 | issue = 4 | pages = 11-17 | doi = 10.12737/article_58f07004dae0e6.03859962 }}

Copy

Export: BibTeX EndNote RefMan RusMARC

TAX AUDIT FEATURES Tax Audit Features

Confirmation