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.

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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
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article

INTERNAL CONTROL AS A TOOL TO REDUCE THE TAX RISKS OF AN ECONOMIC ENTITY

Ol'ga Kachkova, Taisiya Krishtaleva
Russian Journal of Management
Economic and Technological Systems Analysis
article

INTERNAL CONTROL AS A TOOL TO REDUCE THE TAX RISKS OF AN ECONOMIC ENTITY

Ol'ga Kachkova, Taisiya Krishtaleva
article en

Abstract

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.

Russian Journal of ManagementVol. 13(5)
Financial University (RU), Tyumen Law Institute of the Russian Interior Ministry (RU)
Openalex Percentile: Top 79%
Economic and Technological Systems Analysis
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