UDC 336.225.673(477)
 
SYMONENKO Valentyn,
Doctor of Economics, professor, of the Department of financial auditing
of Kyiv National University of Trade and Economics
 
KOSTIUK Bogdan,
postgraduate, of the Department of financial auditing
of Kyiv National University of Trade and Economics 

MODERNIZATION OF THE TAX AUDIT IN UKRAINE 

The article deals with the world experience of conducting a tax audit and its legalbases. Both in Ukraine and abroad the consideration of issues related to tax audit, is topical and is of particular interest for the development of the Ukrainian tax system. In the current circumstances of the formation and development of market relations, the issues of tax interaction between tax payers, tax authorities and objects of management during the tax audit acquire special significance. It is proposed to implement the e-audit system during tax audits.
 
Keywords: tax verification, tax audit, the tax system, taxpayer, e-audit, tax authority.
 
 FREE FULL TEXT (PDF)