INTERNAL CONTROL AS A TOOL TO REDUCE THE TAX RISKS OF AN ECONOMIC ENTITY
The article examines the internal control of tax calculations as a tool for reducing tax penalties and optimizing tax payments, the essence, significance, problems of internal control of tax calculations, procedures for collecting audit evidence used to disclose the reliability, completeness and compliance with the legality of the calculation of taxes of economic entities.
Authors
- Ol'ga Kachkova
- Taisiya Krishtaleva
Institutions
- Financial University (RU)
- Tyumen Law Institute of the Russian Interior Ministry (RU)
Publication Details
- Journal
- Russian Journal of Management
- Published
- 2025-06-17
- DOI
- https://doi.org/10.29039/2500-1469-2025-13-5-185-198
- Primary Topic
- Economic and Technological Systems Analysis
- Type
- article
- Field-Weighted Citation Impact
- 0.00