THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING

In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theor...

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Autor principal: T. Rogulenko
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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tax
Acceso en línea:https://doaj.org/article/2831ff3c9ea5498a930c6ff3bd240b08
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spelling oai:doaj.org-article:2831ff3c9ea5498a930c6ff3bd240b082021-12-03T07:43:22ZTHE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING1816-42772686-8415https://doaj.org/article/2831ff3c9ea5498a930c6ff3bd240b082017-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/784https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed.T. RogulenkoPublishing House of the State University of Managementarticletaxtaxationtax systemaccounting policyinternal controlSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7-8, Pp 127-130 (2017)
institution DOAJ
collection DOAJ
language RU
topic tax
taxation
tax system
accounting policy
internal control
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle tax
taxation
tax system
accounting policy
internal control
Sociology (General)
HM401-1281
Economics as a science
HB71-74
T. Rogulenko
THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
description In article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed.
format article
author T. Rogulenko
author_facet T. Rogulenko
author_sort T. Rogulenko
title THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_short THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_full THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_fullStr THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_full_unstemmed THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
title_sort development of methodological and organizational aspects of internal control of taxes and tax accounting
publisher Publishing House of the State University of Management
publishDate 2017
url https://doaj.org/article/2831ff3c9ea5498a930c6ff3bd240b08
work_keys_str_mv AT trogulenko thedevelopmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting
AT trogulenko developmentofmethodologicalandorganizationalaspectsofinternalcontroloftaxesandtaxaccounting
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