2019, № 81

UDC: 657.6:336.22]:631.11
GSNTI: 68.75.01

Development of the methods of tax audit in agricultural organizations

The article deals with the features of taxation audit of the organization of the Agrarian and Industrial Complex. The level of materiality of misstatements in the accounting (financial) statements of JSC Agrofirm "Gvardeyskaya" is calculated. Distortions in the accounting and reporting of agricultural producers are revealed. The composition and structure of taxes paid for 2016-2018 are investigat. Income and expenses that form the tax base of the ESCs are considered. The results of the company's activities are analyzed. The directions of measures that will optimize the quality of the control system and improve the efficiency of agricultural organizations are proposed.
Keywords: Tax audit, materiality level, financial reporting, financial analysis, single agricultural tax
DOI: 10.21515/1999-1703-81-38-43

References:

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Authors:

Starovoitova Liliya Aleksandrovna, student, Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after I.T. Trubilina".
Aytekova Bela Zaurbievna, student, Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after I.T. Trubilina".
Oleinik Margarita Anatolyevna, Senior Lecturer, Department of Audit, Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after I.T. Trubilina".