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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ???????????? ??????????? ??????????? ??????????? ? ??????? ?? ?????? ????????
Accounting Support of Expert Investigation of Value-Added Tax Settlements |
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| Creator |
?????????, ?.?.
Fedchyshyna, V.V. |
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| Subject |
???????? ????????????
????????? ??????????? ??????-????????????? ?????????? ??????? ?? ?????? ???????? accounting support expert investigation forensic accounting expertise value-added tax |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ?????????? ???????????? ??????????? ??????????? ??????????? ??????????? ? ??????? ?? ?????? ????????. ? ?????? ???????? ????? ??????? ?????????? ????????????, ?? ???? ?????????? ????????? ??????????? ??????????? ??????????? ??????????? ? ???, ??????????????? ??????? ?? ???????? ??????????? ??????????? ??????????? ? ???. ???????????? ???????????? ?????????? ???????? ??????????? ??????????? ?? ???????? ????????? ??????????????? ?????? ??????? ??? ??????????? ????????-??????????. ???????????? ???????, ?? ????????? ?? ???????? ??????????? ??????????? ? ???????, ?????????? ? ???????????? ? ??????? ???. ?????????? ??????? ???????????? ???????? ??????????????? ???????? ? ???? ??????????? ??????????? ??????????? ? ???, ?????????? ????????? ???????????? ??????????? ??????????? ??????????? ? ???, ??? ???????????? ??????????? ??? ????????-?????????? ??????? ??? ??????????? ??????? ? ??????? ????????, ?? ???????? ????? ?? ?????????? ??????????????? ???? ??????????????? ?????? ??? ???????????? ????????? ???????? ?????? ?? ??????? ?????????? ???? ?????????? ????????????? ?????????? ?????????. Dissertation is dedicated to the grounding of the theoretical statements and working out of practical recommendations on accounting support of expert investigation of valueadded tax settlements. Essence of the concept ?expert investigation? has been specified in the thesis, which has enabled to determine the peculiarities of expert investigation of VAT settlements, systematize objects and tasks of expert investigation of VAT settlements. Classification of methodic ways of expert investigation has been improved on the ground of the singled out classification criterion depending on the competence of an accountant expert. Factors influencing the methods of expert investigation in cases, connected with the accrual and payment of VAT, have been grounded. Succession of applying methods of documentary control in the course of expert investigation of VAT settlements, complex methodic support of expert investigation of VAT settlements, which is presented in the form of algorithms of expert-accountant?s actions depending on the tasks set and objects given, have been worked out, which enables to use accounting data completely and promptly for the establishment of factual circumstances of the case as well as creates the possibilities concerning the increase of the expert conclusions? reliability. |
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| Date |
2016-02-18T09:42:21Z
2016-02-18T09:42:21Z 2011 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1052
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| Language |
uk
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| Relation |
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| Publisher |
????
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