Audit of settlements with the budget: profit tax and personal income tax

The article notes the importance of auditing settlements with the budget on profit tax and personal income tax for the purposes of ensuring financial stability and sustainable development of the organization. Audit allows assessing the correctness of tax calculation and payment, identifying errors and violations, and developing recommendations for improving the tax accounting system. During the audit, compliance with tax legislation, the correct application of tax rates and benefits, as well as the completeness and reliability of reporting are checked. The article notes modern tools for automation and data analysis, proposes new methodological approaches to in-depth audit of business operations, and reveals the strengths of step-by-step audit. It is concluded that the use of modern audit methods and tools, as well as taking into account the specifics of taxes and the internal control system of the organization, can improve the effectiveness of the audit and ensure the reliability of financial reporting.

Authors

Publication Details

Journal
Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
Published
2025-04-17
DOI
https://doi.org/10.33920/sel-11-2504-07
Citations
3
Primary Topic
Fiscal Policy and Economic Growth
Type
article
Field-Weighted Citation Impact
9.39
Controls
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article

Audit of settlements with the budget: profit tax and personal income tax

Гамлет Остаев, I. A. Seleznevа, M. K. Dzhikiya, Irina P. SELEZNEVA et al.
3 citations
Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
Fiscal Policy and Economic Growth
9.39
article

Audit of settlements with the budget: profit tax and personal income tax

Гамлет Остаев, I. A. Seleznevа, M. K. Dzhikiya, Irina P. SELEZNEVA, E. V. Zakharova
article en
3 citations

Abstract

The article notes the importance of auditing settlements with the budget on profit tax and personal income tax for the purposes of ensuring financial stability and sustainable development of the organization. Audit allows assessing the correctness of tax calculation and payment, identifying errors and violations, and developing recommendations for improving the tax accounting system. During the audit, compliance with tax legislation, the correct application of tax rates and benefits, as well as the completeness and reliability of reporting are checked. The article notes modern tools for automation and data analysis, proposes new methodological approaches to in-depth audit of business operations, and reveals the strengths of step-by-step audit. It is concluded that the use of modern audit methods and tools, as well as taking into account the specifics of taxes and the internal control system of the organization, can improve the effectiveness of the audit and ensure the reliability of financial reporting.

Buhuchet v sel skom hozjajstve (Accounting in Agriculture)(4)
Openalex Percentile: Top 3%
Fiscal Policy and Economic Growth
9.39
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