Tax on the Profit of Organizations: Discussion Questions on Exit Tax Audits

In modern conditions, the corporate income tax (CIT) is one of the budget-forming revenues. Therefore, the issues of checking the correctness of determining the amount of tax are one of the most important when conducting an on-site tax audit (CIT). The current procedure for conducting CIT is being considered, Discussion issues are highlighted, decisions that may affect the growth of tax revenues. The purpose of the study is to analyze the current methodology of GNP for CIT and highlight areas for improvement. It is used as a general research method (analysis, Synthesis, (description), and private-scientific (comparative method, graphical representation of data). The article discusses the current case law on the topic of the study, Clarification by financial authorities, what can be the basis for further improvement of tax legislation. Purposes of writing a research paper: to identify the main issues, arising from the CIT, as well as to highlight the tax risks arising from the audited entities. Conclusions: The study identified areas to improve the collection of CIT in order to improve the monitoring of tax authorities.