Audit and tax accounting system in the organization and their interrelation
https://doi.org/10.53315/2949-1177-2024-3-3-55-61
Abstract
In the current state of the economy, the need to improve the management system of economic entities is increasing. The interrelation of the audit and tax accounting system is manifested in the audit of tax accounting and reporting. The audit of tax reporting, as a service provided by auditors in the process of their audit activities, is aimed not only at assessing compliance with tax legislation, the correctness of the preparation and presentation of tax reports, but also at developing recommendations to reduce tax risks and legally optimize the tax policy of the organization.
About the Authors
G. D. Inzhinova
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
L. Ts. Badmakhalgaev
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Professor
Elista
B. D. Baskhamdzhieva
State Budgetary Institution of the City of Moscow «Expert Center» (GBU «EC»)
Russian Federation
Russian Federation
Accountant
Moscow
References
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Review
For citations:
Inzhinova G.D., Badmakhalgaev L.Ts., Baskhamdzhieva B.D. Audit and tax accounting system in the organization and their interrelation. Economic policy and financial resources. 2024;3(3):55-61. (In Russ.) https://doi.org/10.53315/2949-1177-2024-3-3-55-61
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