Open AccessFEATURES OF THE METHODOLOGY FOR THE RESEARCH OF THE Fulfillment of OBLIGATIONS TO CALCULATE THE INCOME TAX OF ORGANIZATIONS
Author(s) -
Elina Yu. KAVERINA
Publication year - 2022
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2022-10-1-16-20
Subject(s) - income tax , audit , business , production (economics) , public economics , accounting , economics , microeconomics
The article is devoted to the peculiarities of the methodology for the production of judicial tax examinations. The issues of tax examinations are very little covered by specialists. The article discusses the main and additional elements of expert studies of the fulfillment of obligations on corporate income tax. Differences in the procedure for the production of tax examinations and tax audits for income tax are determined. As a result, the features of the methodology that affect the discrepancies in the amount of unpaid income tax determined by the tax authorities and forensic experts are highlighted.