The Tax Audit: Evolution, Trends, Conceptual Development Vectors
Evolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vec...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2018-08-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2018-8_0-pages-118_123.pdf |
| _version_ | 1819053500060925952 |
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| author | Nazarova Karina O. Hotsuliak Volodymyr D. |
| author_facet | Nazarova Karina O. Hotsuliak Volodymyr D. |
| author_sort | Nazarova Karina O. |
| collection | DOAJ |
| description | Evolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vectors of further differentiation are allocated. The generalizations of scientific opinions about the basic interpretations of the concepts of «tax audit» and «audit of taxation (of enterprise)» are presented. The emphasis is placed on the tax component of the audit type being researched. Special attention is given to the definition of causal relationship between requests of users of information (professional, non-professional) and the possibilities of different types of audit. |
| first_indexed | 2024-12-21T12:36:43Z |
| format | Article |
| id | doaj.art-ae01a5a1b11c43178846bb7d92223397 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-21T12:36:43Z |
| publishDate | 2018-08-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-ae01a5a1b11c43178846bb7d922233972022-12-21T19:03:54ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2018-08-018487118123The Tax Audit: Evolution, Trends, Conceptual Development VectorsNazarova Karina O. 0Hotsuliak Volodymyr D.1Doctor of Sciences (Economics), Associate Professor, Head of the Department, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and EconomicsEvolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vectors of further differentiation are allocated. The generalizations of scientific opinions about the basic interpretations of the concepts of «tax audit» and «audit of taxation (of enterprise)» are presented. The emphasis is placed on the tax component of the audit type being researched. Special attention is given to the definition of causal relationship between requests of users of information (professional, non-professional) and the possibilities of different types of audit.http://www.business-inform.net/export_pdf/business-inform-2018-8_0-pages-118_123.pdfaudittax audittaxation auditsynergyeffectefficiency |
| spellingShingle | Nazarova Karina O. Hotsuliak Volodymyr D. The Tax Audit: Evolution, Trends, Conceptual Development Vectors Bìznes Inform audit tax audit taxation audit synergy effect efficiency |
| title | The Tax Audit: Evolution, Trends, Conceptual Development Vectors |
| title_full | The Tax Audit: Evolution, Trends, Conceptual Development Vectors |
| title_fullStr | The Tax Audit: Evolution, Trends, Conceptual Development Vectors |
| title_full_unstemmed | The Tax Audit: Evolution, Trends, Conceptual Development Vectors |
| title_short | The Tax Audit: Evolution, Trends, Conceptual Development Vectors |
| title_sort | tax audit evolution trends conceptual development vectors |
| topic | audit tax audit taxation audit synergy effect efficiency |
| url | http://www.business-inform.net/export_pdf/business-inform-2018-8_0-pages-118_123.pdf |
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