The internal control of tax

Abstract

ARTICLE RETRACTED The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. The internal control system has a positive effect on the further development of business and helps to attract investment or loans. There are new business opportunities due to the presence of an established and controlled by the system the company’s financial department. From the point of view of tax authorities increase the economic potential of the taxpayer provides the growth of the tax base and therefore increase revenues. Thus, the development of methodological tools of internal fiscal control organizations is of relevance to all participants of tax relations. The theoretical basis of the study served as a position of economic theory, the works of local and foreign experts in the field of tax control theory. The information base for the study were the statistical compilations, economic and legal literature, affecting the perspective of this study, laws and regulations of the Russian Federation, instructions, letters, explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation, the data published in the press materials all-Russian scientific and practical conferences, seminars and Internet resources.