Background of organization of the control of taxation at the agricultural enterprise of small business

The article is devoted to the organization of internal control of taxation of income and expenditure of small businesses operating in the field of agriculture. The goal, objectives, methods, principles of functioning of the system of internal control of taxation of income and expenditure of an agricultural enterprise are defined. A classification of control procedures is given and the main points of their application are stated. The main risk factors during the audit of small businesses are highlighted.