Keyword: «income tax»

The article is devoted to the description of accounting and the organization of internal audit in the course of income tax check on the example of LLC "Consulting organization". Theoretical aspects are considered and some practical recommendations that can help to optimize internal audit while checking the correctness of income and expenses classification in calculating the tax base are developed.

The article discusses the basics of taxation of individuals in the Russian Federation and its features, which is extremely important in the modern economy. In the context of the development of a mixed economy, taxes are one of the main sources of state income necessary for the implementation of tasks and functions.