Scientific Journal of KubSAU

The article deals with the research of methodological principles of tax audit development. In particular there is analyzed one of the most important methodological issues - the selection and classification of the basic principles of tax audit. The basic methodological approaches to the classification of principles of various economic phenomena including audit allocated to various domestic researchers are analyzed. The possibility of development of tax audit methodology on the basis of the audit and management methodology is explained. By the analysis results the classification criteria of the principles of tax audit are highlighted. Relying on the provisions of international audit standards, Code of ethics for professional accountants, Independence rules of auditors and audit organizations, scientific economic literature addressed the issues of selection and justification of principles of auditing and principles of tax audit, taking into account the selected criteria the author offers a classification of principles of tax audit. A brief description of each selected group is given. The proposed approach to classification of principles of tax audit deepens the methodological framework of the study area and thus its use contributes to the quality of inspections undertaken. In the research process the author used the General scientific methods and various special teaching methods aimed at the discovery and scientific justification of key issues raised in this article: methods of analysis and synthesis, induction and deduction, comparison and generalization, grouping and systematization, classification