Purpose: To consider the possibility of creating a subsystem of internal tax control aimed at providing accounting (financial) reporting reliability as well as at observance of legislation requirements, regulating conduct of an accounting. Methods: The theoretical basis of the study was an analytical review of scientific publications of professionals specialized in tax risk matters as well as it was federal laws and regulatory legal acts of the Russian Federation in the field of taxation. We can underline from the considered models the major components of internal control system (ICS): risk assessment, control means, control environment, information and communication, monitoring. Results: It’s pointed that the most important element of internal control system is, namely, the process of risk clarifying and analysis as an effective mean of business protection and, incidentally, the need in author’s development of tax risk matrices on the example of value added tax and corporate income tax as an integral part of the internal tax control subsystem model. Practical importance: The possibility for creating an effective subsystem of internal tax control, taking into account enterprise individual features, their specifics and activity scale.
Internal tax control, tax risk, tax risk matrix, value added tax, corporate profit tax
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