TAX AUDIT OF EXPENDITURE IN THE SYSTEM OF INTEGRATED REPORTING OF THE SERVICE SECTOR ENTERPRISES
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 82)Publication Date: 2024-02-29
Authors : Kolisnychenko Denys; Hordopolov Volodymyr; Nezhyva Mariia;
Page : 71-78
Keywords : expenditure; integrated reporting; tax; taxation; audit; service sector enterprises;
Abstract
Background. In a situation of economic and political instability in Ukraine, participants in economic relations seek to minimize threats affecting their activities and ensure the necessary level of economic stability. The aim of the article is to reveal the practical application of cost taxation audit for service sector enterprises in the system of integrated reporting, which will help to increase their financial stability and cope with tax risks. Material and methods. The information base of the research is official information and scientific publications. In the research process, the following methods were used: analysis, synthesis, induction, deduction, system analysis and others. Results. The audit of taxation of costs in the system of integrated reporting for enterprises in the service sector becomes a necessary tool for ensuring compliance of financial reporting with tax legislation, identifying possible risks and providing recommendations for their management. This approach helps to ensure economic stability and effective financial management of enterprises. Conclusion. The importance of the audit of taxation of expenses in the system of integrated reporting of enterprises in the service sector is to ensure compliance with tax regulations, effective management of finances and preservation of the company's reputation in front of interested parties.
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