THE ROLE AND PLACE OF INTERNAL TAX CONTROL IN THE SYSTEM OF EFFECTIVE MANAGEMENT OF THE ORGANIZATION

DOI: 10.36871/ek.up.p.r.2021.02.02.008
UDC 657.6

Authors

E. S. NIKIFORENKO,
Post-Graduate Student of the Department of Accounting and Taxation, Russian Economic University named after G. V. Plekhanov, Moscow, Russia

Abstract

The subject of the research is the construction of internal tax control in organizations within the framework of the general system of internal control. The purpose of the study is to identify the role of internal tax control in the structure of organizations' activities, to determine the degree of development of problems and variability of implementation. The research methodology is the application of theoretical and empirical methods of sci-entific knowledge: observation, analysis, synthesis, modeling, extrapolation, logical generalization. The result of the study is the identification of the main elements and methods of introducing internal tax control in organ-izations. The conclusion is the need to expand the theoretical, methodological and regulatory framework in order to develop internal tax control and involve organizations in the application of this form of control.

Keywords

internal tax control, control environment, international standards of auditing, business oper-ations, risk-based system, process-based system.