THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING

THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING

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In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theor...

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Main Author: T. Rogulenko
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-02-01
Series:Вестник университета
Subjects:
tax
taxation
tax system
accounting policy
internal control
Online Access:https://guuvest.elpub.ru/jour/article/view/784
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spelling doaj-08529d78b2cb4417872817d59cdf1b512020-11-25T00:19:32ZrusPublishing House of the State University of ManagementВестник университета1816-42772019-02-0107-8127130784THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTINGT. Rogulenko0ФГБОУ ВО «ГУУ»In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed.https://guuvest.elpub.ru/jour/article/view/784taxtaxationtax systemaccounting policyinternal control
collection DOAJ
language Russian
format Article
sources DOAJ
author T. Rogulenko
spellingShingle T. Rogulenko
THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
Вестник университета
tax
taxation
tax system
accounting policy
internal control
author_facet T. Rogulenko
author_sort T. Rogulenko
title THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_short THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_full THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_fullStr THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_full_unstemmed THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_sort development of methodological and organizational aspects of internal control of taxes and tax accounting
publisher Publishing House of the State University of Management
series Вестник университета
issn 1816-4277
publishDate 2019-02-01
description In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed.
topic tax
taxation
tax system
accounting policy
internal control
url https://guuvest.elpub.ru/jour/article/view/784
work_keys_str_mv AT trogulenko thedevelopmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting
AT trogulenko developmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting
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