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Zinkevych A.V. ORGANIZATIONAL AND METHODICAL ASPECTS OF TAX AUDIT OF ENTERPRISESPurpose. The aim of the article is the research of modern aspects of legislative regulation and methodological support of audit of taxes at the enterprise.Methodology of research. General scientific and special methods are used to study the problem: dialectical, deductive, inductive, abstraction and concretization, comparative and statistical analysis, graphical method, system approach, etc.Findings. The legislative and institutional aspects of carrying out of audit activity in Ukraine are investigated. The main postulates of the Law of Ukraine "On Audit of Financial Reporting and Audit Activity" are highlighted. A set of services that are not combined with the audit of enterprises is systematized, since they are of public interest. The structural elements of the standards issued by the Council on International Standards of Audit and Assurance are analyzed. It is proved that the Code of Ethics of Professional Accountants plays an important role in the development of the audit. Attention is paid to the priority issues of tax nature during the audit at the enterprise.The role of the auditor's report for the subject of auditing is highlighted. The prospects for the development of the audit in the context of checking the correctness of the tax policy of the enterprise, which should be based on the stability of the legislative framework, take into account economic principles, target social and financial effects, are proposed.Originality. The research of modern aspects of the audit report formation has been carried out; the concepts of improvement of the legislative basis for tax audit in the enterprise have been proposed.Practical value. The results of the study will greatly improve the documentary support of the audit of taxes at the enterprise, will produce financial effects for the company and improve the level of audit activity in Ukraine.Key words: tax audit; entrepreneurial activity; accounting; auditor's report; subjects of audit activity; taxation; international standards of audit.

The article describes the role of tax payments in generating revenue for the State Budget of Ukraine. The study shows how audit of taxes and fees influences the effectiveness of enterprise performance. The authors emphasize that implementing internal tax audit procedures is important in order to optimize the enterprise's financial policy. An attempt is made at defining tax optimization and developing a logical framework to enhance the effectiveness of taxation in enterprises. It is pointed out that effective management of tax liabilities involves either creating a tax planning system or performing functions for maintaining tax discipline within integrated management.The factors influencing the quality of audit of taxes and fees in the process of assessing the financial position of economic entities are systematized. Among them are the following: qualification of auditors; engaging highly-skilled specialists; independence and confidentiality of auditor's assessment; high mobility; accumulated experience in working with financial statements; high level of responsibility. The study offers ways to improve the system of audit of taxes and fees in Ukraine in the context of ensuring effective tax management in enterprises. It is proved that a timely audit of taxes and payments not only reduces tax risks in entrepreneurial activity, but also optimizes tax and accounting policy of the company, because it incorporates current changes in legislative regulation and modern techniques in auditing introduced abroad.