Organization and method of accounting and audit of value added tax
Keywords:
value added tax; VAT; VAT administration; budget reimbursement; audit of VAT calculationsAbstract
The qualification work considers the economic essence and the current legal and regulatory support for accounting and audit of value added tax. The world experience of value added taxation is reviewed. The critical analysis of the organization of accounting and audit of value added tax at the domestic enterprises is carried out. The problems of accounting and audit in terms of value added tax are studied in detail and possible ways to solve them are identified.
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Published
2022-01-18
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Section
Спеціальність 071 Облік і оподаткування (2021-2022 н.р.)