"Economics" / 7. Uchet and audit.

K.P.Zhukova, student group EU -101

Supervisor: E.V.Ostanina, Senior Lecturer

department of management accounting and analysis

Gorbachev’s Kuzbass State technical university

Kemerovo

TAX AUDIT IN RUSSIA.

In the Russian audit practice lately increasingly demanded restoration service is a tax audit. Given that the tax audit in Russia loosely regulated and special regulated documents are not published yet, this issue becomes relevant at the moment.

Striving to optimize tax payments is the main factor contributing to the tax audit as expertise, the use of the organization's accounting policies for taxation purposes. [4]

Significant contribution to the study of issues in the field of tax audit made by such Soviet scientists as AA Savin, AA Savin, AD Sheremet, VI Podolsky, and others.

The term "tax audit" appeared with the introduction of the techniques of audit activity "Tax audit and other related services on tax matters. Communication with the tax authorities", approved by the Audit Commission under the President of the Russian Federation at the Minutes № 1 which was published at the 1^st of July 2001. In accordance with the Methodology for tax audit refers to the audit organization perform a special audit assignment to review the accounting and tax reporting economic entity for the purpose of expressing an opinion on the credibility and compliance in all material respects with the standards established by law, the order of formation, in accounting and payment of the economic entity taxes and other payments to the budgets of various levels and extra-budgetary funds. [1]

In addition with Russian law each auditing firm has its own methods and techniques of the audit. Create a universal procedure of tax audit is impossible, because, despite the unified tax system in Russia, each entity has its own characteristics in the calculation and payment of taxes.

Tax audit is not allocated as a separate audit in the Law "On Auditing"№ 307 -FZ, but refers rather to other services relating to audit and is therefore initiative [3].

In fact, tax audit may be part of a general audit, if the customer wish to expose general audit checking tax records and tax returns of their organization. However, the total tax component of audit cannot cover the entire amount of information that affects the tax liability of the organization. Therefore, in order to maximize the study and subsequently reduce tax risks of the organization, it is necessary to conduct a full tax audit.

Verification of tax reporting and tax accounting in contrast to the general audit should be carried out by a continuous method, as well as the amount of tax information is considerably less than the amount of financial information throughout the organization, this method of verification is quite applicable for the tax audit.

If we consider a tax audit as a process, it can be divided into three stages:

• preliminary assessment or examination of the existing taxation system economic entity;

• verification and validation or confirmation of the correctness of the calculation and payment of the economic subject of taxes and fees in the budget and extra-budgetary funds;

• preparation and presentation of the results of the tax audit.

To minimize tax payments and avoid penalties, many companies feasible and beneficial to carry out tax audits, through which can identify and neutralize errors in the conduct of tax accounting and tax reporting.

The importance of a tax audit can be manifested in organizations that do not quality accounting and tax accounting. [2]

Tax audit in the organization can also order the owner or head of the organization in order to verify the correctness of the calculation and payment of taxes.

Tax audit is similar to the method of testing being done by the tax authorities. It should be noted that this fact is a positive, as before a tax audit in the organization conducted a tax audit, the risks of error detection and, as a consequence, penalty fees and tax prosecution is significantly reduced .

Following a tax audit conclusion is made on the results of a special engagement, which contains reasonable conclusions and proposals, namely conclusions about the state of tax accounting; conclusion about the adequacy of the system of taxation of the company; information on potential tax risks; scheduling capabilities of the tax burden. [2]

As a result of the tax audit economic entity receives:

- Evaluation of the correctness of the tax base.

- Evaluating the use of tax incentives.

- Assess the correct calculation of tax liabilities.

- Calculation of the tax consequences for the economic entity in cases of incorrect application of tax legislation.

- Recommendations and suggestions for improving the current system of taxation of the economic subject.

- Optimal tax calculation mechanisms allowing for the economic entity.

- Recommendations for the full and proper use of the economic entity tax benefits. [5]

Thus, the important goals of tax audit are:

• preparing the organization to check any possible tax authorities;

• general economic analysis of the tax system of the subject;

• identification of the main factors affecting the tax figures;

• verification methodology for calculating tax payments;

• estimation of tax rates of economic entity;

• confirmation of the correctness of the calculation and payment by the Economic subject of taxes and fees in the budget and extra-budgetary funds;

• minimize tax payments.

It should be noted that the popularity of the tax audit due to factors such as the complexity of the tax system; constantly less sculpt tax legislation; the large number of contentious arbitration cases; lack of competence of managers and employees of accounting services; organization striving to get quality audit services, as well as tax advice.

In the current economic conditions the popularity tax audit increases. Despite the fact that Russia has demanded service tax audit, at the same time, there are major problems of tax audit, namely, the lack of research on the definition of materiality and audit risk assessment; absence in most audit organizations internal standards of tax audits; low quality of working documentation, which does not allow to confirm the factors of the audit; no tax audit techniques in various economic activities, etc.

Thus, for the effective development of a tax audit in Russia is necessary to observe two main tasks:

- Development of a separate standard regulating exclusively matters of tax audits;

- Distinction between legal regulation of tax audit and other miscellaneous services related to auditing.

References

1. Methodology audit activity "Tax audit and other related services on tax matters. Communication with the tax authorities", approved by the Audit Commission under the President of the Russian Federation, July 11, 2000, Minutes № 1 [electronic resource]. Access from ref. legal system "Consultant".

2 . Savin, AA Tax Audit: ucheb.posobie / A. A. Savin, A.A.Savina . - M.: High school textbook , 2010 . - 381 p.

3 . Federal Law of 30.12.2008 № 307 -FZ (as amended on 28.12.2013 ) "On Auditing" [electronic resource]. Access from ref. legal system "Consultant".

4 . Podolsky , VI Audit: textbook for bachelor / VI Podolsky -sky, AA Savin. - M.: Yurait, 2012. - 587 p.

5 . Sheshukova, TG Tax audit as an independent branch of audit activities / TG Sheshukova, DV Orlov / / Bulletin of the Perm University. - 2011. - № 1.