Abstract
The problem essence of the unreal economic operations in accounting at enterprises is investigated. The existence danger of the unreal economic operations for the continuous activity of the enterprise is grounded. The practical reasons of the unreal economic operations’ appearance in the enterprise’s activity are revealed. The main groups of the analytical factors of the unreal economic operations’ risk are separated. The methods of the internal control in the part of the analytical factors’ control of the unreal economic operation’s risk are formed. The safety levels of the monitoring system of the unreal economic operations’ risk by the internal control are distinguished. The methods of the internal control are added by the elaboration process of the managerial decisions’ recommendations on the safety of cooperation with the doubtful counter-agents.
Highlights
The development of the entrepreneurship activity in the national economy stimulates the appearance of the significant number of management subjects and, as a result, the quantity growth of the economic operations between such subjects
Taking into consideration the negative tendencies of the national economy, dealing with the reduction of the taxation object or the deviation from payment of taxes by the subjects of management, there is a significant risk to become a participant of the unreal economic operation with the dishonest counter-agent
The second level of safety – “the Confirmation of the Economic Operation’s Fact” – is the actions’ totality of the internal control’s subject, directed at the controlling research of the counter-agent’s physical-economic possibilities (his exercising of production, storage, realization and delivery of goods) for the trustworthiness confirmation of the counter-agent’s economic activity. This level of the internal control’s monitoring system foresees the systematic supervision over the state of the following risk’s analytical factors: 1) the absence of the counter-agent’s business aim for his conducting of the economic operation; 2) the counter-agent has no production capacities, place of storage, transport means for the transportation of the concrete amount of raw material, finished production, goods, etc; 3) the absence of the enough quantity of technical personnel of the corresponding qualification; 4) the unconfirmed method of goods movement or operations realization; 5) the absence of factual wages’ payment and, correspondingly, the restraining of taxes and dues from them; 6) the absence of the cost payment of the supplied production, goods, operations, services
Summary
The development of the entrepreneurship activity in the national economy stimulates the appearance of the significant number of management subjects and, as a result, the quantity growth of the economic operations between such subjects. Taking into consideration the negative tendencies of the national economy, dealing with the reduction of the taxation object or the deviation from payment of taxes by the subjects of management, there is a significant risk to become a participant of the unreal economic operation with the dishonest counter-agent. The recognition of such operation to be the unreal (fictitious) one by the controlling bodies is the reason for the losses’ withdrawal from the calculation of the taxation object by the income tax or the tax credit from the surplus value tax and for the re-calculation of the tax liabilities together with the fine sanctions for the enterprise itself. The article aim is to research the economic-legal phenomenon “unreal economic operation” and to form the main methods for the internal control of the unreal economic operation’s risk
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