ВНУТРЕННИЙ НАЛОГОВЫЙ КОНТРОЛЬ ДЛЯ ЦЕЛЕЙ НАЛОГОВОГО МОНИТОРИНГА

Abstract

Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring, identifying and minimizing emerging tax risks. In the scientific article, the author considers the basic requirements for organizations when switching to tax monitoring, as well as the procedure for setting up internal tax control. The advantages of the tax monitoring system in comparison with the classical forms of control measures are considered. The author defines the main tasks of internal tax control with the allocation of the functional dependence of each center of responsibility within the framework of vertical ac-countability. Among other things, the criteria for assessing the "maturity" of internal control are defined, which is an important indicator and determines the volume of documents to be provided at the request of the super-visory authority. Based on the results of the study, the author draws conclusions about the necessary stages of interaction with regulatory authorities, about the procedure for the functioning of internal control, about the advantages received by organizations when using the new regime, about the potential to increase the effec-tiveness of the tax function of the organization.