IMPROVING THE EFFICIENCY OF INTERNAL CONTROL WHEN CALCULATING WITH THE BUDGET
Rubrics: СOMMON QUESTIONS
Authors:
1.
Tula Institute of Management and Business named after N.D. Demidov
(Department “Economics and Management”, Associate Professor)
Russian Federation
Russian Federation
2.
Tula Branch of the Financial University under the Government of the Russian Federation
(Department “Economics and Management”, Associate Professor)
Russian Federation
Russian Federation
3.
Leo Tolstoy Tula State Pedagogical University
(Department “Economics and Management”, Associate Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 66
to 70
Status:
Published
Received:
10.06.2019
Accepted:
03.07.2019
Published:
03.07.2019
Subject area:
UDK 33 Экономика. Экономические науки
Language:
Russian, English
Keywords:
ax risks, counterparty, tax compliance
Abstract (English):
The article analyzes the possibility of reducing tax risks in the enterprise through the introduction of tax compliance. The main stages of tax compliance implementation are presented. The method of tax risk management on the introduction of tax compliance is substantiated.
The article analyzes the possibility of reducing tax risks in the enterprise through the introduction of tax compliance. The main stages of tax compliance implementation are presented. The method of tax risk management on the introduction of tax compliance is substantiated.
Keywords:
ax risks, counterparty, tax compliance
ax risks, counterparty, tax compliance
1. Tax Code of the Russian Federation. Part 2 [Electronic resource]: Feder. Law of August 5, 2000 N 117-FZ (ed. December 25, 2018) http://www.consultant.ru. (date of circulation 13.03.19).
2. O. Ivanov Organization of internal audit in German companies // ETAP: economic theory, analysis and practice. 2013. P. 129-142.
3. Korostelkin M.M. Tax Compliance as a System for Confirming the Accuracy of the Calculation of Tax Obligations // Management Accounting. 2014. No. 11. P. 60-68.
4. Internet site of the Federal Tax Service of the Russian Federation [Electronic resource]. https://www.nalog.ru. (date of circulation 13.03.19).
