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https://repo.btu.kharkov.ua//handle/123456789/35434| Title: | Organizational and methodical provision of accounting and auditing of tax calculations and payments in the information space system |
| Other Titles: | Організаційно-методичне забезпечення обліку і аудиту податкових розрахунків і платежів в системі інформаційного простору |
| Authors: | Akimova, Nataliia |
| Issue Date: | 2022 |
| Publisher: | Publishing House of University of Technology, Katowice |
| Citation: | Akimova N. Organizational and methodical provision of accounting and auditing of tax calculations and payments in the information space system. Operation and development management of economic entities in European integration conditions: information service, mechanisms, digitalization: collective monograph. Publishing House of University of Technology, Katowice, 2022. Р. 25-48 |
| Abstract: | The essence of the concepts of "tax calculations" and "tax obligations" is revealed. The content of accounting in the management system and the composition of accounting subsystems, their interaction in the process of forming control and analytical support for the management of tax calculations and obligations is specified. The comprehensive definition of internal audit of tax liabilities based on the application of a risk-based approach has been expanded. A conceptual approach to the risk-based internal audit of tax liabilities has been formed |
| URI: | https://repo.btu.kharkov.ua//handle/123456789/35434 |
| ISBN: | 978-83-965554-5-8 |
| Appears in Collections: | Operation and development management of economic entities in European integration conditions: information service, mechanisms, digitalization |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| mon_mechanisms_digitalization_2022-26-49.pdf | 1.39 MB | Adobe PDF | View/Open |
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