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Електронний архів Житомирського державного технологічного університету

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Title ???? ?????? ???????? ?? ????????? ?????? ??????????? ????? ??????????? ???????????? ????????????
The role of tax audit as a component of restaurants` financial state audit
 
Creator ?????????, ?????? ??????????
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Omelianchuk, T.M.
Kostyk, B.V.
 
Subject ????? ????????
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audit of taxes
enterprise
financial state
public food consumption (restaurant industry)
services
tax audit
taxation
 
Description ???????????? ?????????? ?????? ???????? ? ??????? ?????? ??????????? ????? ???????????
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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 ?n 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.
 
Date 2016-03-15T14:20:31Z
2016-03-15T14:20:31Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/1986
 
Language uk
 
Relation ?????? ????: ?????????? ?????;2(72)
 
Publisher ????