Проблеми мінімізації та податкового аудиту податку на прибуток

Abstract

In the article the problematic questions of tax audit on the profits tax are analyzed, the parts of the law that allow the dishonest payers to apply the schemes of reduction the tax liability on tax payment are revealed. The author’s proposals of introduction of modifications into the current legislation with the aim of increasing the tax receipts into the budget are given.