Methodological foundations of using the data while auditing indirect taxes

This thesis is devoted to studying of indirect taxes which have a significant portion in formulating the state budget revenue as well as the mechanisms of compiling the data while developing tax reports and accounting reports. In addition, the thesis considers the invoice as the main statement illustrating amounts of the Value Added Tax (VAT) and excise tax and the author gives the proposal to make amendments to the invoice and invoice register lists with the account of transforming invoices into the register lists and tax reports with the aim of generalizing the data of the invoices and completing the invoice of any enterprise by the taxpayer. In conclusion, the proposal to introduce the normative amount of determining a taxable base has been made.