Malyshkin O. Accounting and Auditing Tax: theory, methodology, development

The aim of the research is the determination of the status, functions and mechanisms of tax accounting and independent audit of taxes and the development of recommendations on their improvement. The object of research is the processes of accounting reporting of the company for taxes(duties) as an information basis of the systems of accounting and taxation of the enterprise, and also audit of taxation. The subject of research is theoretical and methodological, organizational and practical provisions tax accounting(tax accounting), accounting of taxpayers in the context of fulfilling their obligations to the budget of the country, as well as theoretical and methodological basis of a tax audit. Research methods: a heuristic, scientific, epistemological, comparative, questionnaires, analysis, synthesis, induction, deduction, abstraction, generalization. Scientific novelty of the results is the development of theoretical and methodological principles and practical recommendations on the organization tax accounting (tax accounting) enterprises - taxpayers as a subsystem of accounting companies, functioning in the market environment as a link between the Institute of business and Institute of the state in the form of taxation. For the first time: the proposed five models of tax accounting profit tax; methodological principles of accounting mechanism tax differences in the context of requirements of norms of the Tax code of Ukraine and IFRS; formulated methodological regulations on accounting and reporting of the value added tax on enterprises. Improved: a hypothesis target raznovidnosti tax legislation and accounting standards and rules; scientific approach to determination of concept "tax accounting"; the grouping of revenues and expenditures of the payer of the profit tax in tax accounting; the current form of the Register of issued and received VAT invoices; methodical the approach reflected in future tax data of the enterprise; audit methodology in determining the techniques of planning the audit of tax reporting. Was further developed: the way of harmonization of the legislation of the EU countries and Ukraine with accounting, tax and accounting aspects of economic policy; scientific periodization stages of Genesis and development of tax accounting in Ukraine; substantiation of differentiated approaches to accounting of tax differences; the method of check of conformity of the data of the consolidated fiscal and financial VAT; establish peculiarities of the information of the tax accounting VAT; justification of the methods of accounting for taxation other taxes and charges; identification of the types of audit, tax, depending on the subjects of the audit. The results of researches are introduced into the activity: LLC AF "COWPERWOOD" (№ 61, 23.09.2013) and others, as well as in the educational process of the Institute of financial law of the National University of tax service of Ukraine (№ 31-08410-07-17/2361, 02.02.2012).