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Accounting and Audit of the Personal Income Tax

Student: Anna Bulanova

Supervisor: Larisa E. Marshirova

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2016

Currently, the personal income tax is the central tax of the system of personal taxation and operations of withholding and payment of the tax personal income tax are part of the business operations to fulfill the obligations to the state. Relevance of the research of organization of the audit of the PIT is explained by the fact that the current issues of the audit on this site are not provided with methodological developments and recommendations. The aim of this work was to develop accounting of the PIT and to create information-methodical maintenance of the audit of calculations with the budget and to test methods for the example of a particular company. This paper outlines the current regulation system of accounting and auditing of the personal income tax in Russia and a comparative analysis of the taxation of individuals in Russia and Germany. It contains the analysis of accounting of the personal income tax in the JSC "Karat", particularly its accounting policy for tax purposes, the documentation of the operations of withholding and payment of the personal income tax, the order of filling of the tax register, examples of the application of different tax deductions. After this, the procedure of filling forms and tax reporting forms for the company's employees has been analyzed. During the process of developing of the audit program for "Karat" materiality level using the deductive method was calculated, the reliability of the internal control system was determined and audit sampling was carried out. In the part of the testing procedures in the company the distortion of accounting and reporting information was analyzed and recommendations for their correction were given. It the end of the thesis recommendations for the improvement of the personal income taxation were made and measures to enhance the performance of the audit settlement of personal income tax were proposed.

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