BUILDING A SYSTEM OF TAX CONTROL OVER FINANCIAL RESULTS CONSTRUCTION ORGANIZATIONS
Recently there has been a revitalization of investors and developers in the construction industry, and as a consequence increases the need for quality management of construction organizations. Along with resolute steps in improving the efficiency of resource capacity building organizations and rationalization of production, the role of tax audits of financial results. In particular, the necessity of checking and monitoring of settlements on the main taxes that have the greatest impact on the financial-economic activity of the construction organization. Practice shows that currently, the majority of small enterprises internal control is weak, there is a primitive scheme of management, functions of accounting, analysis and control performs only one person - the chief accountant. A large volume of work does not allow to fully implement the planning and control of current activities. The essence of the financial result as an essential element of control of taxation consists in the fact that on the basis of verification of correctness of formation of profit can be the estimation of economic efficiency of implementation as a separate economic operations and functioning of the organization as a whole. When developing a programme of control measures are identified and appropriate methods and means of verification