Internal tax audit as a tool for reducing tax risks
https://doi.org/10.53315/2949-1177-2024-3-3-62-69
Abstract
The study of tax audit terminology and tax risks allows us to clearly define the relationship between these concepts. The article examines the process of activating internal tax audit tools in order to reduce tax risks. In the process of conducting a tax audit, the auditor must ensure the accuracy of information on the accrual and payment of tax payments by enterprises. Of all the types of audit, tax audit is the most popular, since the area of taxation for an enterprise is the most serious and requires special attention. To reduce and prevent errors and inaccuracies in calculating tax payments, it is necessary to involve specialists and professionals in tax audit, who, using tax audit methods, will solve the tasks
About the Authors
M. P. Sarunova
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
B. D. Baskhamdzhieva
State Budgetary Institution of Moscow «Expert Center»
Russian Federation
Russian Federation
Accountant
Moscow
A. S. Menkenov
AVANTA Solutions LLC
Russian Federation
Russian Federation
Analyst for operations and tax reporting
Moscow
References
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Review
For citations:
Sarunova M.P., Baskhamdzhieva B.D., Menkenov A.S. Internal tax audit as a tool for reducing tax risks. Economic policy and financial resources. 2024;3(3):62-69. (In Russ.) https://doi.org/10.53315/2949-1177-2024-3-3-62-69
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