Vasilchuk Elena, Candidate of Economic Sciences

Kostanaysky state university of A. Baytursynov,

Kazakhstan

Tax control of the enterprise - a key element of system of internal control

Practice of formation in Kazakhstan of full-fledged systems of intraeconomic control only starts developing. Than more company and the is more difficult organizational structure, the requirements to monitoring systems are wider and the problem of increase of their quality is more actual. Internal tax control, being part of intraeconomic tax control, carries out all functions of internal control regarding the tax relations and therefore is of great importance in company management.

Unfortunately, the majority of the enterprises formally approach to creation of the regulatory base regulating system of internal control as a whole, and the majority of cases the documents regulating tax control aren't created at all at the enterprise.

Traditionally heads of many enterprises are interested in creation or in strengthening of tax services by divisions of tax control, and in certain cases formation of separate departments.

Certainly, creation of separate structural divisions of internal tax control demands additional resources (financial, labor, temporary and so forth) Therefore to decide on the scale of system of internal tax control and its structure the management of any enterprise needs to choose defining criterion. In this case as such criterion it is offered to take the tax loading assigned to the enterprise.

So, some experts use a scale defining need of tax actions, in particular planning at a certain level of tax loading

Level of tax loading in this case pays off the cook the relation of the paid taxes to the volume of realized production (works, services).

So on means of the offered scale the enterprise carries out the test of the existing mechanism of tax control and tax loading, In a consequence proceeding from the received results creation of system of internal tax control is carried out.

Accurately organized system internal tax control not only helps with adoption of administrative decisions but stimulates a conscientious attitude to execution by taxpayers of the duties on payment of taxes to collecting. For the purpose of creation of effectively functioning system of internal tax control any director needs to decide on requirements to: organizations of system of internal tax control.

To the main objectives of internal tax control, first of all, it is necessary to refer unification of methods and approaches to calculation of taxes as as a whole on the enterprise, and its various divisions (or various companies of group). Solving the specified problem, the enterprise can automatically exclude possible distortions and the errors resulting application of various methods of calculation of taxes at the same time in all divisions (the group companies). The purpose of tax control, optimization of the current payments in the budget and decrease in tax loading, and also tax risks at the enterprise is. Thus it is required to define level of the tax risks, acceptable schemes of tax planning, and also readiness of the company for change of structure of business for tax optimization.

The status of department of tax control — it, first of all, its situation in organizational and administrative structure of the enterprise. Two types of administrative structures, and also their combination are most often applied: lileyny, functional and linearly - functional.

Formation of system of intraeconomic control one of key tasks of any company on which cures safety of property, identification and mobilization of available reserves in the sphere of production and in finance is provided. In turn the system of internal tax control is urged to solve the same set, but only in the tax sphere. Thus, requirements to system of tax control are an integral part of provision on internal control of the enterprise.

In too time of the requirement to system of internal control are dictated by economic factors, namely the enterprises attracting the capital by an exit to the open market (1PO), are obliged to carry out the certain actions established by normative documents. So, in particular in the western countries of the requirement to system of internal tax control are defined by such normative documents as

Internal Control – Integrated Framework. The Committee of Sponsoring Jrgaizations of the Treadway Commissio, COSO (The integrated scheme of internal control. Committee the sponsornykh of the organizations of Tredvey in the Congress of the USA);

Internal Control:Guidance for Directors on the Combined Code (Instructions on internal control. Great Britain).

All these requirements are connected with special attention to system of internal tax control which is exercised in the course of drawing up financial statements. In turn, tax obligations are part of financial statements and, therefore, need for effectively functioning system of internal tax control gains the increasing value. Certainly, it is a question of the companies, seeking to pass listing, however it should be noted that this segment makes the lion's share of the tax income of the budget of RK.

The tax legislation of Kazakhstan from the point of view of the enterprise represents so-called "a zone of the increased risk". Actually the enterprises working, in the Kazakhstan market have a high probability of financial losses as a result of inadvertent violation of the tax legislation. Following the western approaches regarding creation of effective system of internal control, namely applying COSO Enterprise Risk Management Franework technique (a rational risk management) to the enterprises it is necessary to identify risks and to make so-called "the card of risks" having allocated the most critical risks from the point of view of possible damage, In this case it is a question of tax risks, probability of their emergence and losses which will be suffered by the enterprise in case of approach of this or that event.

Correct assessment of tax risks directly influences efficiency of tax control, and, therefore, internal control of the enterprise.

There is a large number of various tax risks which can arise in the course of enterprise activity. The reasons involving tax risks, can be, as well as internal, and external factors. The Approximate version of the map of tax risks is most convenient to make an assessment of tax risks on tools for the card of tax risks" it is offered in table 1.

In the offered option, only small fragment of the list of possible risks, In turn the principles of map development of tax risks is considered can be various, So, for example, it is possible to include information on methods of the prevention of possible risks in the card of tax risks. Or, for example, it is possible to include information on probability of approach an assessment of an event bringing to a loss and its approximate. which, according to the competitor, are necessary components of the card of tax risks.

The main objective of the card of tax risks is opportunity at any time on its basis to define the most considerable tax risks for the enterprise. Development of the card of tax risks and the analysis of actions for their prevention are problems of system of internal control, to be exact its directions of tax control

Table 1 - Card of tax risks

Riskoobrazuyushchy factors Probability of approach of an event (%)	Possible losses (one thousand tenges. )	Prevention methods	Internal reasons
Internal reasons			Actions for professional development of workers (carrying out internal and external training programs, acquisition of specialized literature, etc.). Revision of personnel policy of the enterprise in the field of staff recruitment
Absence of the qualified employees in the field of the taxation			Actions for professional development of workers (carrying out internal and external training programs, acquisition of specialized literature, etc.). Revision of personnel policy of the enterprise in the field of staff recruitment
The structure of the enterprise difficult territorially developed by the hardware			Application or software updating. Actions for increase of efficiency of information systems
Absence, or badly organized information and technological system of the account
Violation of established periods of providing the tax reporting External reasons
Tax audit			Carrying out control procedures (internal audit, audit, etc.)
Change of the tax legislation			Application or software updating. Actions for increase of efficiency of information systems

Also efficiency of internal tax control is influenced by formation of that honor of the corporate registration principles. The assessment of the tax legislation and development of the most acceptable decisions regarding its execution in most cases predetermines considerable part of tax expenses" At the same time formation of the registration principles of the taxation allows the management of the enterprise to develop behavior strategy in various economic situations.

Summarizing stated it is possible to draw a conclusion that efficiency of tax control of the enterprises directly influences system of internal control, and it is therefore fair to claim that increase of efficiency of internal tax control is a key problem of system of internal control of the enterprise.

Literature

1 . Tikhonov D., Lipnik L. tax planning and minimization of tax risks. - M.: Alpina Business of Buks, 2004. - 258 pages.

2 . Sheveleva E.V. Tax risk in enterprise accounting: yew. … edging. экон. sciences. - Kazan, 2000. – 168 pages.

3 . I.A form. Management of financial stabilization of the enterprise. - To. : Nick Center, 2003. - 467 pages.

4 . Chernova G. V., Kudryavtsev A.A. Risk management: manual. - M.: Prospectus, 2003. – 398 pages.

5 . Pikford Dzh. The risk management / lane from English O.N.Matveeva. - M.: JSC Vershina, 2004. – 567 pages.