МЕТОДИКА ВНУТРІШНЬОГО КОНТРОЛЮ РОЗРАХУНКІВ ПІДПРИЄМСТВА ЗА ПОДАТКАМИ ТА ІНШИМИ ОБОВ’ЯЗКОВИМИ ПЛАТЕЖАМИ

Abstract

The article identifies the main methodical approaches to identifying and solving tasks of the enterprise's internal control over the implementation of fiscal payments. It was established that the main criterion for the effectiveness of measures of the internal control system of the business entity in the context of assessing compliance with the requirements of fiscal legislation is to ensure the optimal use of its resources when solving the relevant tasks. It was determined that appropriate measures should be taken at each of the stages of conducting relevant payments, namely: formalization of tax liabilities, their recognition and repayment. The results of the research made it possible to identify the following measures related to the implementation of company’s payments: determination of the object of taxation, its assessment, selection of the tax rate stipulated by the law, calculation of the tax liability, filling of tax reporting forms, as well as repayment of recognized tax liabilities. At the same time, the influence of a number of factors on them should be taken into account, including regulatory and legal regulation, type of enterprise activity, geographical location, organizational structure, taxation system, functional structure, scope of activity, accounting policy, qualification of accounting service employees and nature of applied information technologies. A number of procedures are proposed to address these challenges, including inspection of documents and records, inspection of assets, observation, external confirmation, recalculation, re-execution and analytical procedures. The study of the content of the relevant procedures gives reason to state that their target direction should relate to the identification of circumstances, the existence of which may indicate a high probability of deviations. Measures carried out by the internal control system in relation to the assessment of the correctness of the definition, completeness and timeliness of the payment of tax obligations give grounds to recognize its preliminary nature, since they are implemented before the official recognition of the relevant parameters by submitting tax reporting.