Документальна перевірка правильності обчислення об’єкта оподаткування податком на прибуток підприємств

Abstract

The results of the research indicate the importance of analyzing and improving methodological approaches to documentary verification of the correctness of the calculation of the object of taxation by corporate income tax. The theoretical foundations of the formation of the object of taxation were investigated; the practical organization of accounting and control in JSC "Technology" was assessed; - recommendations were developed to improve verification procedures and minimize tax risks.