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Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Daria Postnikova
Accounting and Audit of Settlements with the Budget on Income Tax
Economics
(Bachelor’s programme)
2019
In the modern world, there is an incredibly large number of different companies and enterprises and its main operation purpose is to make a profit. According to the legislation of the Russian Federation, almost any activity that is aimed at making a profit becomes income tax subject. Taxes, in turn, are one of the important economy state regulation elements forming a sufficient portion of the state budget revenues. Taxes, being the key elements of government influence on economic entities of a country's economic system, have a clear impact on the economic situation and firms behavior in a particular country. The relevance of the topic is reflected in the fact that income tax is a significant part of the relationship between the controlling state institutions and economic entities and there is no doubt that in case of violation detection in the tax accounting, significant consequences may arise for the economic entity.

The main objective of the present paper is to analyze the mechanism of calculations with the budget for the income tax on the example of a particular organization and to audit these calculations in “Hydromash”. To achieve this goal, the research involves considering the income tax concept and its elements, conducting a comparative analysis of the income tax elements in Russia and abroad, examining the accounting specifics for income tax under IFRS and getting acquainted with the procedure for the formation of income tax reports. After studying the main theoretical issues, the following tasks were carried out: to give the “Hydromash” economic characteristics and its accounting policy characteristics and to explore the accounting and tax accounting features of enterprise calculations with the budget on income tax. Based on the identified features of the organization financial, the audit goals and objectives were determined. Due to the economic analysis and learning, the income tax calculation peculiarities in “Hydromash” we assesed the audit risk, the materiality level and the audit sampling size in "Hydromash" and developed strategy and plan for the income tax audit in the organization. As a result, the work introduces audit procedures approbation and recommendations for improving the accounting system for income tax in "Hydromash".

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