UDTR — Radar mondial des droits de la Nature

ІНСТУТИЦІЙНИЙ КОМПЛАЄНС В СИСТЕМІ АУДИТУ ОПОДАТКУВАННЯ ВЕЛИКОГО ПІДПРИЄМСТВА

Identification

Clé publique

radar:r-a54442a0ff50f0ebc6baac1c9df0bfc1

Auteurs

—

Année déclarée

—

Langue déclarée

Undetermined

Type source

publication

Première détection

2026-11-13T15:34:22.185491+00:00

Dernière observation des métadonnées

2026-11-13T15:34:22.185491+00:00

Dernière vérification HTTP

Non effectuée

Résumé documentaire — langue originale

<jats:p>The article is devoted to the comprehensive generalization of theoretical approaches to the definition of the essence of compliance and the justification of its role in the audit system of taxation of large enterprises in modern economic conditions. The implementation of compliance mechanisms is driven by the objective necessity to ensure strict adherence to evolving legislative requirements, minimize complex regulatory and tax risks, and significantly enhance the overall transparency of the financial and economic activities of these organizations. The study provides a detailed analytical assessment of existing approaches to the classification of compliance, which highlights its inherently multidimensional and complex nature. This complexity necessitates the strategic application of diverse methodological tools to ensure the effective functioning of compliance within the audit system of taxation. The research emphasizes that modern compliance should transition from a formal check of legal norms toward the creation of a robust system of preventive control. Such a system allows for the timely identification and mitigation of potential financial, tax, and reputational risks before they escalate. Furthermore, the article underscores the deep structural interconnection between compliance, internal audit, and state tax control as a fundamental factor in increasing the overall efficiency of risk management and ensuring the long-term stability of economic activities. It is argued that compliance serves as an indispensable instrument for managing tax obligations, contributing directly to the improved quality of audit procedures and the transparency of the fulfillment of tax obligations by large enterprises. In conclusion, the study identifies the main problems of the implementation of compliance in Ukraine, specifically focusing on the constraints and shifts caused by the state of martial law. The author outlines priority directions for the improvement of the compliance framework to ensure financial sustainability, legal certainty, and increased trust in the results of the audit system of taxation.</jats:p>

Identifiants

DOI

10.32782/infrastruct89-11

Repères documentaires

Famille documentaire

unknown

Types déclarés par les sources

publication

Éditeurs

Publishing House Helvetica (Publications)

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAIRE · Document 1

• Document · https://doi.org/10.32782/infrastruct89-11

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.