Internal Control for Ensuring Sustainable Development of a Business

Autor: Elena V. Zubareva, Olga E. Kachkova, Natalia B. Morozova, Tatyana V. Bodrova, Alexander M. Zarubetskiy
Rok vydání: 2020
Předmět:
Zdroj: Frontier Information Technology and Systems Research in Cooperative Economics ISBN: 9783030578305
DOI: 10.1007/978-3-030-57831-2_62
Popis: The introduction of digital technologies and platform solutions, the storage of accounting information on cloud resources with shared access through a global network inevitably leads to problems in the organization and technology of accounting activities. The paper shows the role of accounting policies in organizing internal tax control for optimizing the tax burden of an enterprise. We used an integrated approach, analysis, synthesis, methods, and procedures for accounting and taxation. Digital information generated in the accounting and analytical system allows us to expand and improve the content of accounting and audit procedures, build risk-oriented accounting and auditing, balance the interests of owners and managers, analyze and predict business processes. The authors provide recommendations for developing and applying internal tax control services as the most effective tool for ensuring the tax security of an enterprise.
Databáze: OpenAIRE