THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/784 |
| _version_ | 1797244113715724288 |
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| author | T. Rogulenko |
| author_facet | T. Rogulenko |
| author_sort | T. Rogulenko |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-08T04:24:04Z |
| format | Article |
| id | doaj.art-2831ff3c9ea5498a930c6ff3bd240b08 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:05:51Z |
| publishDate | 2017-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-2831ff3c9ea5498a930c6ff3bd240b082024-03-26T14:22:52ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-07-0107-8127130784THE 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://vestnik.guu.ru/jour/article/view/784taxtaxationtax systemaccounting policyinternal control |
| 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 |
| title | 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_short | 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 |
| topic | tax taxation tax system accounting policy internal control |
| url | https://vestnik.guu.ru/jour/article/view/784 |
| work_keys_str_mv | AT trogulenko thedevelopmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting AT trogulenko developmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting |