Comprehensive Approach to Tax Analysis as a Procedure for Management Control of Tax Liabilities of Commercial Organizations of the Automotive Industry in Russia

Abstract

In the context of improving production processes, including the automotive industry of Russia, the issue of organizing and implementing management (internal) control has always been one of the most important in the management system of individual business processes and the organization as a whole. Formation and implementation of control over the organization of production, product quality, labor protection and other business processes and management objects is carried out in accordance with the accumulated theoretical, methodical and practical experience. However, for other objects of control is not characterized by the presence of such significant experience in the organization and implementation of control. Tax calculations and obligations is one of such objects, which is important both for a commercial organization, including in the automotive industry, and for the state. Taking into account modern continuously improved production technologies and information technologies, within the framework of this study, it is proposed to pay attention to the content of management control procedures for tax calculations and obligations from the point of view of control and analytical tasks. Their solution is possible taking into account the application not only of standard management control procedures, but also with the help of tax analysis, which allows identifying deviations and their causes, and also providing interested users with strategic information on the amount of tax calculations and obligations of a commercial organization, including automotive industry. In contrast to the research results of this problem, Russian economists who routinely consider tax analysis by calculating the tax burden of an economic entity and identifying the causes of deviations in tax liabilities for the analyzed periods, this study proposes to carry out a tax analysis in three directions: retrospective (follow up), operational (current), strategic (preliminary), focusing on the requests of interested internal users not only in relation to information about past facts, but also in relation to strategic information for management decision-making for the future.