Matviyenko T. Accounting and audit of taxes and duties liabilities

The dissertation is concerned with generalization and substantiation of theoretical and practical matters, connected with improvement of liabilities accounting and audit by taxes and duties in terms of Tax Code of Ukraine. In this research accounting and economic subject matter is specified and existing classification of tax and duties liabilities is complemented. Regulatory support of liabilities accounting and audit by taxes and duties was systematized and directions of its adaptation to requirements of the European Union legislation was determined. Determined conceptual directions for improvement of liabilities accounting by taxes and duties taking into account requirements of international standards within their acknowledgement, estimation and repayment in the course of business activity of milk-processing enterprises. Specified theoretic and methodical bases of liabilities audit by taxes and duties and proposed complex organization and information model of their revision. Developed improvement directions and results use of liabilities audit by taxes and duties when developing measures of tax management of milk-processing enterprises in Ukraine.