from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
OKSO 38.06.01 Экономика
BBK 65 Экономика. Экономические науки
BISAC BUS001010 Accounting / Financial
The article discusses the mechanisms of tax control in its main form of tax audits. The specifics and content of the internal control system for the purpose of managing tax liabilities are considered, the content of works on managing tax liabilities depending on the priority interests of the company is presented.
in-house tax audit, on-site tax audit, internal control system, tax liabilities, tax liability management, tax risks
1. Babich, A.M. Tax systems of Russia. [Text]: textbook / A.M. Babich. - M.: 2017. - p. 6-7.
2. Brusyanin, V. E., Classification of tax audits / / Young Scientist. - 2017. - No. 49. - P. 9.
3. Gorelov, A. B. Planned and unplanned tax audits/ A. B. Gorelov/ / Tax control of Russia. - 2018. - №5.
4. Korovina, A. B. The main classification of tax audits present in the legislation [Text] /A. B. Korovina, E. Novik // Tax audits. - 2018. - No. 4. - pp. 15-18.
5. Kostikova A.M. Internal tax control as a tool for managing the activities of the enterprise / / Young Scientist. - 2018. - No. 2. - pp. 61-62. url https://moluch.ru/archive/188/47782 / (accessed 22.10.2020).
6. Pavlova V. I., Kobylyanskaya M. S. Elements of the internal tax control system // Questions of economics and management. -2016. - No. 4.1. - pp. 29-30.
