Audit of taxation in the internal control system

A. H. Hamzin () and F. S. Rastegaeva ()

Scientific notes of the Russian academy of entrepreneurship, vol. 16, issue 3

Abstract: In this article the author investigates, de jure and de facto, aspects of tax auditing. Due attention is paid to the internal control system of the organization. It is also objectively confirmed that a rationalized internal control system is required to enhance the performance of any organization. The author explored ways to increase the impact of the internal control system with the budget and the tax audit in the organization.

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