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Liburkina L. M.

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Audit Check as a Tool for Controlling an Enterprise’s Tax Policy
Sliunina T. L., Pletnova Y. S.

Sliunina, Tetiana L., and Pletnova, Yelyzaveta S. (2026) “Audit Check as a Tool for Controlling an Enterprise’s Tax Policy.” Business Inform 4:468–475.
https://doi.org/10.32983/2222-4459-2026-4-468-475

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 657.6

Abstract:
The article explores the role of audit checks in the system of controlling an enterprise enterprise’s tax policy in today’s economic conditions. The relevance of the chosen topic is driven by constant changes in tax legislation, increased demands for transparency in the financial and economic activities of enterprises, as well as the need to ensure the accuracy of tax reporting and timely fulfillment of tax obligations. In modern conditions, efficient management of tax policy is an important factor for an enterprise’s financial stability, competitiveness, and minimizing the risks of penalties from regulatory authorities. The work reveals the economic essence of an enterprise’s tax policy, identifies its main goals, principles of formation, and its importance for ensuring the stable development of a business entity. Special attention is paid to tax planning as a component of tax policy aimed at optimizing tax payments within the framework of current legislation, reducing the tax burden, and efficiently using the enterprise’s financial resources. The role of an audit in the enterprise’s financial control system has been examined. It is determined that an audit is an important tool for assessing the accuracy of tax calculations, verifying the reliability of tax reporting, ensuring compliance with tax legislation, and identifying potential tax risks. The main areas of audit review have been analyzed, including checking tax calculations, analyzing primary documentation, evaluating accounting policies, and using analytical procedures. The article also considers the methodology for conducting an audit of tax calculations, which includes the stages of planning, information gathering, risk assessment, verification of primary documents, and summarizing the audit results. It has been substantiated that carrying out an audit on time helps improve the quality of tax accounting, ensures the reliability of financial information, and reduces the risk of tax violations.

Keywords: audit; audit inspection; enterprise tax policy; tax risks; tax planning; tax reporting.

Bibl.: 23.

Sliunina Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: Tslunina@ karazin.ua
Pletnova Yelyzaveta S. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

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