Some gaps in the procedures for tax audit
The article examines some gaps in the tax audit, which is performed according to the Tax and Insurance Procedure Code in Bulgaria. The main procedures applied by the tax authorities of the National Revenue Agency are presented. They are compared with good audit practices. A huge emphasis is placed on weaknesses in the assessment of internal control and performing analytical procedures. The application of these procedures in tax audits in other countries is also considered.
Whittington, R., & Pany, K. (2010). Principles of auditing and other assurance services.
Veysel, A. (2017). Oditing (Finansov odit). Siela, p. 13 [In Bulgarian].
Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements. International Federation of Accountants. 2012 Edition, Volume I, pp. 388-389.
DOPK – Danachno-osiguritelen protsesualen kodeks. Effective from 01.01.2006. SG. No 105 of 29 December 2005, last amendedSG. No 98 of 27 November 2018 [In Bulgarian].
Slavkov, B. (2001). Danachna sistema I danachen kontrol v Republika Bulgaria. Trakia-M, p. 118, and p. 120 [In Bulgarian].
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