METHODS AND APPROACHES OF TAX AUDIT IN SPECIAL SITUATIONS

Abstract

The article examines tax audit methods used to monitor the fulfillment of tax obligations by taxpayers in a special state of emergency and substantiates their effectiveness in view of the challenges associated with military risks, restricted access to documentation, and instability of economic activity. The study used general scientific methods (analysis, synthesis, modeling, induction, deduction) and applied tax audit methods, including documentary, analytical, inventory, observation, physical inspection, counter-reconciliation, reliable statements, questionnaires, and other techniques. The peculiarities of the application of each group of methods in the practice of tax audit are investigated, taking into account the conditions of a special state. A description of continuous, selective and combined methods of document verification is provided, and their feasibility in wartime conditions is also described. The important role of documentary sources during the period of limited access to enterprises is identified; the importance of chronological, systematic, calculation-analytical approaches to verification, as well as methods of actual control (inventory, measurements, inspection) to ensure the reliability of tax information is analyzed. A comprehensive application of methods is proposed, which allows to improve the quality of audits, effectively respond to tax risks, and adapt the audit to the conditions of the crisis economy. The importance of using analytical models, cross-checks, and reliable statements is emphasized in the event of impossibility of obtaining complete data from the taxpayer himself, which is especially relevant in conditions of destabilization of economic processes. Effective tax audit in a special situation should be based on the integration of various control methods, an adaptive approach to verification, and an analytical assessment of the taxpayer's tax behavior. This will help identify violations, strengthen tax discipline, and ensure budget revenues in conditions of instability.