A methodology for organizing management control as a means of ensuring tax security of an enterprise


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Abstract

In the modern conditions of the development of digitalization, an increase in the volume of the information used and the speed of decision-making, there comes an understanding that the effective control of various business processes can be ensured as promptly and efficiently as possible only through intra-production administration. Management control is designed to provide this function. At the same time, the implementation of control measures in relation to the accomplished facts of economic life is not enough to make effective management decisions. Therefore, it is necessary to carry out both the retrospective and prospective control. This problem determined the aim of this study, which is the development of such methodology for organizing management control, which will ensure the tax security of an economic entity through the application of preliminary and subsequent control procedures. This goal is achieved by clarifying the control environment elements available in the scientific literature and developing a list of relevant procedures for the management control of tax liabilities. The result of this study is the developed methodology for organizing management control, through which an acceptable level of tax security of enterprises is ensured. Within the framework of the study, the author paid special attention to the managerial control procedures, which allow realizing its prospective nature – tax analysis and tax passport completion. Within tax analysis, the author proposes separating the strategic and subsequent analysis. To assess the state of the tax system of an economic entity, a number of coefficients corresponding to the areas of tax analysis were developed and proposed for use in practice. Besides, the author proposed to form a tax passport of an enterprise and determined its structure. The organization of managerial control according to the proposed methodology contributes to the consistency of intra-production tax administration with the requirements of state tax control and ensures the stable tax security of an economic entity and the necessary information component for making management decisions related to tax liabilities.

About the authors

Anastasia Yuryevna Malyarovskaya

Togliatti State University, Togliatti

Author for correspondence.
Email: anastasiasmgn@rambler.ru
ORCID iD: 0000-0002-9690-3399

PhD (Economics), assistant professor of the Institute of Finance, Economics, and Management

Russian Federation

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