The genesis and preconditions of tax audit occurrence in Ukraine are investigated. The theoretical bases of tax audit are formulated by defining of its purpose, functions, subject, objects, place in the structure of financial control, and stated that the reformation of the target setting of the tax policy of the state determines coordination of the objectives of state and non-state control in the tax area. On the theoretical basis, the source factors of which are the postulates of audit in their modern modifications and the principles of tax audit, determine the methodological basis of tax audit with the systematization of methods, methodological techniques, procedures in the context of their semantic comparison and understanding of the theoretical and methodological transformation by the main elements.
It is created the model for institutionalization of tax audit according the appropriate stages, which has made it possible to prove, that it is tax audit that should become the institute, that will balance the interests of all parties of control in the tax sphere − the controlling bodies, auditors, taxpayers. The existing paradigm of public-private partnership in the tax area and the modern challenges to its change, governed to the development of a functional model for the interaction of control participants, the implementation of which will allow the fiscal objectives of the state to be implemented within the set limits and to maintain the parity of interests of all parties, subjected to the implementation of the tax audit institution.
It has been proved practicability of standardization of tax audit in the conditions of changing the control paradigm and, on the basis of combinatorial approach, a conceptual model of tax audit standardization has been constructed taking into account the different levels of regulation, and the standard of the sequence of execution of the tax audit with the justification for the need to develop internal standards. The general concept of significance is formulated − the main content component of standardization, with the disclosure of its significance in determining the audit procedures and risks in the process of performing tax audits. Along with the significance, an important component of standardization there are the risks, identified for the purposes of tax audit, which should be based on a risk-oriented approach, determined by ranking «from general individual». The content of audit risk in terms of its components in the field of taxation (risk of significant distortion- inherent risk and control risk, indefinite risk) and the basic principles of methodological support as for identifying and assessing tax risks with the formation of an audit file of working papers as for risk management are developed.
Based on the comparative assessment of the results of documentary planned inspections of taxpayers, selected according to the relevant criteria, with the determination of the influence of the main factors on the effectiveness of the work of tax control participants and the state as a whole, it has been found, that the planned tax control in Ukraine is not efficient enough, and therefore needs urgent solution in the direction of transformation of fiscal approaches up to the audit work of state bodies. In order to reveal the effectiveness of the tax audit, the simulation models of control in the tax area were developed, with the definition of the consequences of tax audits in the context of quantitative and qualitative factors of influence on all participants in the control process, and the establishment of predictable effects on business entities. It is proved, that under the condition of legislative consolidation of the results of the tax audit, the quality of state control will be improved through the optimization of tax administration, a stable tendency of constant replenishment of the state budget will be determined, fiscal pressure on taxpayers will decrease. In the new concept of financial control, tax audit will be a special mechanism, created to improve the social and economic development of the country as a whole, and to increase the efficiency of domestic business in particular.
In work the concept of internal tax control, a structural and functional scheme of its organization according to the variant approach with the allocation of the tax function of the internal tax audit service is developed. The organizational-methodical and applied aspects of internal tax audit are revealed, through definition of its essence by deepening the definition of «internal audit». It is proved, that in the basis of the internal tax audit regulations should be the principle of the relevance of the control separation, which provides for the appropriateness of full power separation in the structural units of the internal tax audit, depending on their intended purpose.
