Main Areas of Internal Control for Independent Assessment of Tax Risks in Tax Consulting in the Digital Economy of Russia

DOI

10.2991/aebmr.k.200502.165How to use a DOI?

Keywords

digital economy, tax risks, tax consulting, publicly available criteria for independent assessment of tax risks, internal control methods

Abstract

Thanks to the digital economy, there is an urgent need to transform an accountant into a tax consultant - to independently calculate tax risks and internal tax control systems, and this opportunity has appeared remotely and quickly to solve problems. Therefore, there is a demand for a new type of service - tax consulting. According to experts, all this has provoked an increase in demand for tax consulting, and the offer does not always meet the high requirements of professionalism in this area. The problem is solved by the main directions of internal control methods considered in the article for independent assessment of tax risks at the enterprise, based on internal control and Tax Legislation requirements. The analysis of the state control system is presented.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - O.N. Chechushkova
PY  - 2020
DA  - 2020/05/05
TI  - Main Areas of Internal Control for Independent Assessment of Tax Risks in Tax Consulting in the Digital Economy of Russia
BT  - Proceedings of the 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020)
PB  - Atlantis Press
SP  - 997
EP  - 1002
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200502.165
DO  - 10.2991/aebmr.k.200502.165
ID  - Chechushkova2020
ER  -