TRANSFORMATION OF THE TAXATION AUDIT CLASSIFICATION FOR LARGE ENTERPRISES

The article is devoted to the study of classification of taxation audit. In particular, it is noted that the taxation audit is not a clearly defined area neither in the Law of Ukraine ‘On Audit of Financial Statements and Auditing Activities' nor in the Handbook of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements. Special attention is paid to the fact that studies on taxation audit exist, but do not disclose all possible classifications of the chosen direction. It is noted that the classification of taxation audit for large enterprises is actually unexplored. The article analyses the classification of taxation audit depending on the types of services. Additionally, a brief description of each area of taxation audit is provided: as a component of the audit of financial statements, tax due diligence, tax review, preparation of tax returns, tax consulting, tax support and forensic services. Also provides a classification of taxation audits by mandatory nature (mandatory and voluntary) and scope (full-scope and select scope). The author emphasises that enterprises without an effective internal taxation audit system may miss deviations that will not be identified by external auditors in the future. Therefore, for the purpose of in-depth detailing, the author proposes a classification of taxation audit by the subjects of its conduct. It is substantiated that a reliable audit report cannot be issued without the involvement of tax auditors, since tax reporting, in particular, corporate income tax return data, is related to financial reporting indicators. The study characterises taxation audit depending on the period of coverage: as retrospective, current and preventive. As a scientific novelty, the author proposes a classification of taxation audit depending on the taxation system and categories of enterprises where this type of audit is carried out. Based on the results of the study, the classification of taxation audit was improved and noted the need to distinguish such a classification.