Kostiuk B. Tax audit of business entities activity

The dissertation is a comprehensive study of theoretical, methodological and practical aspects of the implementation of the state tax audit in Ukraine. In the dissertation the theoretical and methodological principles of implementation of the state tax audit in Ukraine are developed, the concept and content of the tax audit carried out by the bodies of the State Fiscal Service of Ukraine are determined, the place of tax audit in the system of tax control is investigated, the foreign experience of carrying out the tax audit by financial (tax) control is analyzed. An important basis for the functioning of an effective system of state tax audit is the perfect regulatory framework. The analysis of the legal and regulatory framework for the state tax audit process in Ukraine allowed to reveal the hierarchical structure of normative documents in accordance with their legal force and functional separation of central government and decentralized levels. For a more precise structuring of regulations governing the conduct of tax audits, it is proposed to supplement the grouping of documents according to three criteria. Investigating the materials of tax audits conducted by state tax auditors, it was possible to determine the list of typical tax evasion schemes for different categories of taxpayers. To improve the methodology of tax audit revealed the features of the schemes used and their reflection in the primary documents and accounting registers of enterprises. It is established that large enterprises more often use complex schemes, tax audit of which requires an individual approach. For the category of small and medium-size payers typical tax evasion schemes are the use of conversion center services, withdrawal through private entrepreneurs, underpaid turnover, private entrepreneur instead of hiring, optimization through private entrepreneur on a single tax. Small and medium-sized businesses typically use typical tax evasion schemes, which allows them to generalize their detection techniques and automate the process. During the analysis of the efficiency of the modern system of state tax audit, the inadequacy of existing statistical data and the imperfection of valuation methods are established. In order to more accurately identify the factors of low effectiveness of the state tax audit, it is proposed to supplement the system of performance indicators. Research and systematization of the functions of the tax audit allowed to identify the need to supplement their list with the stimulating function, the essence of which is the ability to influence the subjects of economic activity in order to increase the level of tax discipline. To improve the methodological apparatus of tax audit and increase its efficiency, the scheme of conducting planned documentary verification is proposed. This scheme is supplemented by data on informational and methodological support, in particular, it is proposed to use the ABC method of cost analysis in the context of counterparties and calculate the labor cost correlation coefficient in order to identify the signs of tax evasion with the use of typical for small and medium business schemes. To improve the system of tax reporting of business entities it is proposed to automate this process as much as possible. The scheme of conducting a tax audit by the state control bodies developed in the work envisages full automation of the stage of the pre-verification analysis of the tax audit through the accumulated information on cash and cashless payments on the servers of the fiscal service and the banking system. It is also proposed to introduce a methodology for automated verification of the correspondence of income and expenditure with the primary data of economic entities. The developed scheme of automated data collection on cash turnover of business entities enables to conduct non-scheduled scheduled and unscheduled inspections, as well as automate small-scale business check-ups and increase the level of tax discipline and tax revenues.