Main Areas of Internal Control for Independent Assessment of Tax Risks in Tax Consulting in the Digital Economy of Russia
- 10.2991/aebmr.k.200502.165How to use a DOI?
- digital economy, tax risks, tax consulting, publicly available criteria for independent assessment of tax risks, internal control methods
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.
- © 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/).
Cite this article
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 -