Skorokhod I. Organizational and legal principles of the interaction of tax departments of the Ministry of incomes and revenues of Ukraine with auditors in the implementation of financial control

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U001018

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

26-12-2013

Specialized Academic Board

Д 26.142.02

Interregional Academy of Personnel Management

Essay

In the dissertation, based on comparative legal analysis is carried out a complex research of the organization and legal regulation of the cooperation between tax departments and auditors in performing financial audit in Ukraine. It presents the analysis of formation of the scientific opinion on the tax control and auditing in the financial system of Ukraine. It proves that building a reliable mechanism for the interaction of the tax and audit departments without studying preconditions of the genesis and development of financial and tax controls and auditing from the perspective of financial law is impossible.

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