The role of tax audit as a component of restaurants` financial state audit
The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In conn...
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Zhytomyr State Technological University
2015-06-01
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Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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Online Access: | http://ven.ztu.edu.ua/article/view/49249 |
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doaj-14914174958b44c2adf1e574793ae6a22020-11-25T03:39:25ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362015-06-012727180The role of tax audit as a component of restaurants` financial state auditT.M. OmelianchukB.V. KostykThe necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy. http://ven.ztu.edu.ua/article/view/49249audit of taxesenterprisefinancial statepublic food consumption (restaurant industry)servicestax audittaxation |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
T.M. Omelianchuk B.V. Kostyk |
spellingShingle |
T.M. Omelianchuk B.V. Kostyk The role of tax audit as a component of restaurants` financial state audit Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki audit of taxes enterprise financial state public food consumption (restaurant industry) services tax audit taxation |
author_facet |
T.M. Omelianchuk B.V. Kostyk |
author_sort |
T.M. Omelianchuk |
title |
The role of tax audit as a component of restaurants` financial state audit |
title_short |
The role of tax audit as a component of restaurants` financial state audit |
title_full |
The role of tax audit as a component of restaurants` financial state audit |
title_fullStr |
The role of tax audit as a component of restaurants` financial state audit |
title_full_unstemmed |
The role of tax audit as a component of restaurants` financial state audit |
title_sort |
role of tax audit as a component of restaurants` financial state audit |
publisher |
Zhytomyr State Technological University |
series |
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
issn |
1728-4236 1728-4236 |
publishDate |
2015-06-01 |
description |
The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget.
In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today.
Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research.
Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry.
The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.
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topic |
audit of taxes enterprise financial state public food consumption (restaurant industry) services tax audit taxation |
url |
http://ven.ztu.edu.ua/article/view/49249 |
work_keys_str_mv |
AT tmomelianchuk theroleoftaxauditasacomponentofrestaurantsfinancialstateaudit AT bvkostyk theroleoftaxauditasacomponentofrestaurantsfinancialstateaudit AT tmomelianchuk roleoftaxauditasacomponentofrestaurantsfinancialstateaudit AT bvkostyk roleoftaxauditasacomponentofrestaurantsfinancialstateaudit |
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