Налоговая безопасность организации и ее обеспечение в системе внутреннего контроля

Abstract

Introduction, Purpose. Economic crisis and an aggravation of a political situation make economists consider the matters of business management improvement in interrelation with such categories as “economic security”, “tax security”. However, most theoretical and methodological issues researched belong to macro levels (the state, the region). Problems of managing security of an entity are less studied. Still problematic remain such issues as uniformity and consistency of terminology and the choice of effective tools. Practical recommendations aren’t fully adapted to specific objectives and functions of management. The purpose of the article is to substantiate and develop recommendations on methodological support of tax security control within the system of internal control of an organization using risk-focused approach. The objectives of the study are the following: to expand the subject area of internal control to ensure the security of business and its sustainable development; to make the critical analysis of various points of view; to justify the authors’ understanding of the essence of tax security; to define goals and objectives of managing tax risks in the system of internal control. Methods. Problems of assessment of sustainable development of the organization and tax risks management have specified the methodological approaches to the research which are based on the analysis of provisions of legislative, legal and normative acts in audit and control, academic papers of domestic and foreign authors. Systems and risk-focused approaches, techniques of comparative analysis, synthesis, induction form the basis for the theoretical conclusions and practical recommendations on internal control. Results. The article provides the authors’ understanding of such categories as “economic security” and “tax security”. The objectives of the system of internal control (ICS) ensuring tax security are formulated. The authors develop the recommendations on how to assess the efficiency of ICS of an organization in decreasing the consequences of tax risks impact. Discussion. The results of a research can be used for further development of theoretical provisions of audit and financial control as areas of scientific knowledge, for making the practical recommendations covering a wide range of unresolved problems, in particular, on the choice of criteria and indicators of tax security, creation of the models adapted to various organizational forms of business, industries, etc.