IMPROVING THE ACCOUNTING AND AUDIT OF TAX OBLIGATIONS
DOI:
https://doi.org/10.5281/zenodo.23608225Abstract
The article examines the theoretical and methodological issues of recognising, measuring, and auditing tax liabilities. It proposes a three-layer conceptual framework integrating financial accounting, tax reporting, and internal controls, a multi-criteria tax risk index, and a risk-based audit procedure.Keywords
tax liabilities, accounting, audit, tax risk, VAT, corporate income tax, internal controlReferences
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