Methodology for assessment of the internal financial control system (for the purpose of tax control practices)

Bistra Nikolova

Economic Thought journal, 2014, issue 6, 47-61

Abstract: The article studies the opportunity to apply a methodological assessment instrument for the internal financial control system, as a part of the audit risk assessment – for tax control purposes (such an assessment has not been applied in this sphere yet). In this regard an assessment methodology for the internal financial control system in the businesses has been outlined and adopted for tax control purposes in case of tax audits (at the preparation and planning stage) as a tool to increase their efficiency. The key characteristics of the internal control system in small-scale enterprises have been derived and investigated.

JEL-codes: H29 M42 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... 51-abc5-a21a4b2a26ba
Fee access (Bulgarian)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2014:i:6:p:47-61

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().