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ORGANIZATION OF INTERNAL CORPORATE CONTROL FOR THE ENSURE OF TAX SECURITY Asadullin A.F.1, Yunusova I.R.2 Email: [email protected]
1Asadullin Azat Farhadovich - Undergraduate, CORPORATE FINANCE AND ACCOUNTING TECHNOLOGY DEPARTMENT; 2Yunusova Urina Rimovna - PhD in Philology, Associate Professor, DEPARTMENT OF FOREIGN LANGUAGES, UFA STATE PETROLEUM TECHNOLOGICAL UNIVERSITY, UFA
Abstract: the substantiation of the importance of the organization of internal corporate control in order to ensure the tax security of the enterprise is presented. In this connection, it is necessary to form a theoretical and methodological base governing the content of the development of internal corporate control. The main elements of the internal control system and their relationship with corporate governance were also considered, the need for its improvement, effectiveness and efficiency in the framework of tax security was proved. Keywords: corporate control, tax security, internal control.
ОРГАНИЗАЦИЯ ВНУТРЕННЕГО КОРПОРАТИВНОГО
КОНТРОЛЯ В ЦЕЛЯХ ОБЕСПЕЧЕНИЯ НАЛОГОВОЙ
БЕЗОПАСНОСТИ
12 Асадуллин А.Ф. , Юнусова И.Р.
1Асадуллин Азат Фархадович - магистрант, кафедра корпоративных финансов и учетных технологий; 2Юнусова Ирина Римовна - кандидат филологических наук, доцент, кафедра иностранных языков, Уфимский государственный нефтяной технический университет,
г. Уфа
Аннотация: представлено обоснование значения организации внутреннего корпоративного контроля в целях обеспечения налоговой безопасности предприятия. В связи с чем необходимо формирование теоретической и методологической базы, регламентирующей содержание развития внутреннего корпоративного контроля. Также были рассмотрены основные элементы системы внутреннего контроля и их взаимосвязь с корпоративным управлением, доказана необходимость его совершенствования, результативности и эффективности в рамках налоговой безопасности.
Ключевые слова: корпоративный контроль, налоговая безопасность, внутренний контроль.
УДК 330.322.214
The activities of any commercial enterprise are part of the system of tax relations with the state, which is regulated by special tax laws. This system of relations is characterized by risks that can have a significant impact on the security of the enterprise, namely on tax security.
The essence of tax security as an attribute of economic stability of an enterprise is to identify and minimize tax risks and ensure the completeness and timeliness of payment of tax obligations under the conditions of protection of the economic condition of the enterprise at the level of legislation.
The organization of internal corporate control aimed at managing tax risks is of key importance in ensuring the tax security of an enterprise.
Accounting, in accordance with generally accepted principles and requirements enshrined in the documents, must be accompanied by internal control procedures. This is especially true for the development of accounting policies of the enterprise, methods of accounting procedures. The control of accounting and the preparation of accounting (financial) accounting (financial) statements consists in the obligation to form an internal control system and constantly evaluate its effectiveness. These responsibilities are given in recommendations developed by the Ministry of Finance of Russia.
Control procedures in accounting are represented by: paperwork; confirmation of compliance between objects (documents) or their compliance with established requirements; reconciliation of data; procedure for monitoring the actual presence and condition of objects.
Internal corporate control to ensure tax security is a process that is aimed at gaining sufficient confidence that the consequences of an ineffective tax policy cannot significantly affect the efficiency and effectiveness of the enterprise, including the achievement of economic and operational indicators [2, 39].
The above goal of organizing internal corporate control requires solving the following tasks:
- creation of a tax risk management system with the aim of preventing, identifying and changing the negative consequences of their impact;
- compliance with tax regulatory legal acts, including when performing business transactions and accounting.
The tax risk management system should not only identify risks, but also develop risk assessment criteria, a set of indicators and allowable deviations of indicator values that will ensure the boundaries of tax security [3, 129-130].
The information environment should ensure the elimination of risks with the help of accounting and analytical information related to the delayed reaction of company managers to changes in tax legislation, to provide this information for managerial decisions regarding tax compliance, the impact of the tax burden on the financial performance of the company. For these purposes, each enterprise should develop analytical control procedures in accordance with the criteria used to identify problem taxpayers [3, 160-162].
The structure of the elements of the internal corporate control system consists of:
1. The control environment, which is aimed at observing the principles of a bona fide taxpayer; consistent application of accounting policies for tax purposes; on the allocation of duties and responsibilities for creating tax policy, tax accounting. The control environment requires highly qualified personnel in the field of taxation, etc.
2. Risk assessment, which involves the implementation of the following steps:
-analysis of factors of the external and internal environment that affect the appearance of
tax risks;
-determination of tax risks characteristic of the enterprise;
-development of methods for assessing tax risks and managing the consequences of their impact;
-planning the level of tax burden.
3. The information system of the economic entity, which includes:
- tax and accounting procedures, including the formation of financial statements and tax returns that provide sufficient, timely and targeted information for management decisions;
- procedures for monitoring the completeness, timeliness of fulfillment of obligations on tax payments.
4. Communications is the exchange of information using hardware and software tools for collecting and processing information and local information systems.
5. Internal control procedures for identifying, describing, assessing tax risks and the effectiveness of their use in terms of achievability of the tasks.
6. Monitoring and evaluation of internal control includes an assessment of existing internal control in order to determine its effectiveness, identify deficiencies and make adjustments to the elements of its work.
Thus, the organization of internal corporate control consists in the timely adoption and (or) development of measures and the use of various methods to reduce or neutralize tax risks, which will avoid unforeseen financial losses, which in general will contribute to the growth of business efficiency and increase the level of tax security of the enterprise.
References / Список литературы
1. Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and the preparation of accounting (financial) statements: information of the Ministry of Finance of Russia No. ПЗ 11/2013.
2. Azarskaya M.A., Scherbakova N.V. Organizational tax security and its provision in the internal control system // Accounting. Analysis. Audit. 2017. № 6. S. 38-49.
3. Azarskaya M.A., Pozdeev V.L. Economic security of the enterprise: accounting and analytical support: monograph / Ministry of Education and Science of the Russian Federation, FSBEI HPE Volga. state technol. un-t. Yoshkar-Ola: PSTU, 2015. 215 p.
4. Zaitseva N. V. Tax risks and their impact on the economic security of an organization // Science Alley, 2019. T. 1. № 2 (29). S. 337-341.
