VAI TRÒ CỦA KIỂM TOÁN NHÀ NƯỚC TRONG KIỂM TOÁN THU NGÂN SÁCH TỪ THUẾ

Abstract

Currently, the source of revenue with the largest contribution to the state budget is tax revenue. However, practice shows that violations of tax laws by enterprises are still quite common. This requires  regulatory agencies to strengthen inspection, control, supervision and handling, thus contributing to a transparent and strong national finance. The article clarifies the role of the State Audit in tax audits, audits of tax revenues, thereby proposing solutions to further promote the role of the State Audit in auditing tax revenues.