Role of tax security in organization economic security system
The article studies problematic issues of tax security as a part of the organization’s economic security. Successful operation of a company depends on tax compliance, correct definition of the tax function, and timely identification of tax risks. The purpose of the research is to justify the role of...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2023-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4551 |
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| _version_ | 1832541552984981504 |
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| author | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_facet | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_sort | E. L. Gulkova |
| collection | DOAJ |
| description | The article studies problematic issues of tax security as a part of the organization’s economic security. Successful operation of a company depends on tax compliance, correct definition of the tax function, and timely identification of tax risks. The purpose of the research is to justify the role of tax security as one of the key parts of the organization’s economic security. The approaches to minimizing the tax risks of companies have been analyzed. The arbitration practice, letters from the Federal Tax Service of Russia, and various interactive services that allow taxpayers to conduct economic analysis have been reviewed. The main problems that may arise for organizations in building the tax security system have been highlighted and the possible ways of solving it defined. The article concludes that it is necessary to approve the organization’s tax risk of management regulations and comprehensive diagnostics of the internal tax control system for the taxpayers who do not apply tax monitoring. The results obtained can be used in the formation of regulations on the organization’s tax planning, improving the provisions of the orders of the Federal Tax Service of Russia on the requirements for organization of internal tax control system for the taxpayers who do not apply tax monitoring. |
| format | Article |
| id | doaj-art-6bdf8943152746b68cd36d4bab883e7b |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-6bdf8943152746b68cd36d4bab883e7b2025-02-04T08:28:17ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-07-011615316110.26425/1816-4277-2023-6-153-1612818Role of tax security in organization economic security systemE. L. Gulkova0M. V. Karp1M. V. Tipalina2State University of ManagementState University of ManagementState University of ManagementThe article studies problematic issues of tax security as a part of the organization’s economic security. Successful operation of a company depends on tax compliance, correct definition of the tax function, and timely identification of tax risks. The purpose of the research is to justify the role of tax security as one of the key parts of the organization’s economic security. The approaches to minimizing the tax risks of companies have been analyzed. The arbitration practice, letters from the Federal Tax Service of Russia, and various interactive services that allow taxpayers to conduct economic analysis have been reviewed. The main problems that may arise for organizations in building the tax security system have been highlighted and the possible ways of solving it defined. The article concludes that it is necessary to approve the organization’s tax risk of management regulations and comprehensive diagnostics of the internal tax control system for the taxpayers who do not apply tax monitoring. The results obtained can be used in the formation of regulations on the organization’s tax planning, improving the provisions of the orders of the Federal Tax Service of Russia on the requirements for organization of internal tax control system for the taxpayers who do not apply tax monitoring.https://vestnik.guu.ru/jour/article/view/4551economic securitytax securitytax riskstax monitoringinternal control |
| spellingShingle | E. L. Gulkova M. V. Karp M. V. Tipalina Role of tax security in organization economic security system Вестник университета economic security tax security tax risks tax monitoring internal control |
| title | Role of tax security in organization economic security system |
| title_full | Role of tax security in organization economic security system |
| title_fullStr | Role of tax security in organization economic security system |
| title_full_unstemmed | Role of tax security in organization economic security system |
| title_short | Role of tax security in organization economic security system |
| title_sort | role of tax security in organization economic security system |
| topic | economic security tax security tax risks tax monitoring internal control |
| url | https://vestnik.guu.ru/jour/article/view/4551 |
| work_keys_str_mv | AT elgulkova roleoftaxsecurityinorganizationeconomicsecuritysystem AT mvkarp roleoftaxsecurityinorganizationeconomicsecuritysystem AT mvtipalina roleoftaxsecurityinorganizationeconomicsecuritysystem |