Reporting as a Tool of Tax Contro
T. I. Ardatievaa, Ye. S. Mashchenkob
a Donetsk Academy of Management and Public Administration under the Head of Donetsk People’s Republic
b Donetsk National Technical University
Annotation: The article considers the classification of the reporting of budgetary institutions according to the following criteria: composition and timing of provision, volume of information, reporting objects, data sources and place of provision. The comparison of the budget reporting of previous periods and innovations of the budgetary sphere is carried out. It is proved that the effective management of the activities of organizations is largely determined by the level of information, the necessary amount of which can provide appropriate reporting (managerial, financial, statistical, tax). Internal and external (with direct and indirect interest) users of economic information who have different levels of access are identified. The types of tax reporting provided by public sector organizations are systematized. The paper proves that the correctness of the formation and presentation of reports will increase its informativeness and importance, as well as minimize tax offenses.
Keywords: reporting, tax control tool, public sector organizations, classification of reporting, tax offenses.
Pages: 137-148.
Link for citation: Ardatieva, T. I.; Mashchenko, Ye. S. Reporting as a Tool of Tax Contro. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2022. – Vol. 18, N 3. – Р. 137-148. – URL: https://donnasa.ru/publish_house/journals/esgh/2022-3/st_01_ardatieva_mashcenko.pdf (date of access: 27.07.2024). (in Russian)
Vol. 18, N 3 (2022)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture