Methodological approaches to developing of internal company standards of the tax liabilities control

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PDF: Author(s): Tsepilova E. S.,
Number of journal: 2(27) Date: May 2014
Annotation: In the modern conditions, one of the urgent objectives, on which resolution the improvement of business entities effectiveness depends, is the development of the methodology of conducting internal tax control. The article reveals its subject, object, topic, legal status, system components, stages of construction, and functions; and proposes the effective model of internal control. For arrangement of effective internal control it is essential to ensure its conduct methodologically: all the tools, terms, documentation, peculiarities of sampling should be reflected in the internal regulatory document — the internalcompany standard that allows standardizing the control processes of the tax function at business entities.

tax liabilities, control system, tax control elements, internal tax control, corporate tax service, business entity taxation, estimation of tax risks, internal-company standard, method of tax control, tax control model

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