Е.В.Васильчук

к.э.н., старший преподаватель

Костанайский государственный университет им. А. Байтурсынова

Effectiveness of the department of internal tax control

 If the Executive were not implemented some control procedures ( without verbal notification of the head of department ) or it was a violation of deadlines for the submission of tax reporting forms na check supervisor or distortion performance of tax reporting forms shall be provided by the Executive head of the obligation to submit an explanatory memorandum stating the reasons As the implementation of all of the stipulated procedures artist fills sheet control procedures , which, together with the relevant documents to verify the reports of the monitoring and control of the head of the tax department . Head of Tax control shall have authority to enable it to apply to performers , responsible for delay in the preparation of tax reporting forms or for clerical errors in their training , disciplinary , or other penalties . In addition, managers also advisable to develop lists of control procedures . Order interaction of structural units of the company within the issues solved by the internal tax control . Large companies with extensive branch network in the process of establishing a system of internal tax control is necessary to solve the question of distribution of powers , as well as develop an approach to unify positions, but tax issues in all its structural units . In particular, it needs to determine :

- accounting policy for taxation purposes , the authority units- procedure for coordinating cooperation between divisions with the tax authorities ,

- list of reporting forms submitted under the tax control system and formed at the level of structural units . In most cases, the main taxes are calculated head division of the enterprise as a whole , using data submitted by the regions . Therefore, in the preparation of tax reporting unit headquartered in case regulatory processes have the ability to control methods of assessment of taxes applicable in the regions. This model is also applicable for the group company. However, be aware that the Kazakh tax legislation treats each company as a separate taxpayer , therefore , each undertaking reports independently. Therefore, to ensure a uniform tax strategies need to develop additional control procedures Taxes group companies. This model is usually called in the literature " centralized ". [ 1]

The use of so -called " decentralized " model practically focused on the tasks facing the group as a whole. In addition, such a model difficult to control head unit over the activities of regional offices. However, decentralization of management fees may be acceptable in the presence of strong tax control departments in regional companies. Efficient and high-quality work of any department depends not only on the correct defined tasks , but also on well-defined mechanism of the department itself . In particular it is about developing the internal documents , rules and procedures governing the work of the internal tax control and its relationships with other departments of the enterprise.

Additionally required to determine the necessary tools for the job department (for example, the appropriate software ) . In turn, under the internal documents regulating the work of the department , means:

- Staffing of tax control ;

- Official regulations performers ;

- Regulations interaction with other departments within the company ;

- Ensuring access to legal databases and subscription pas necessary professional literature ;

- Regulations for reporting management , forms of such reports;

- Regulations for participation in operational and long-term financial planning and budgeting - Lists of control procedures.

Ensuring fulfillment of the department before tax control goals and objectives should be based on the original control system implementations . For this purpose it is necessary to formulate criteria of efficiency of tax administration . Efficiency of tax control can be measured by the results of execution of the current problems , such as the development and implementation of a unified system of tax accounting for the structural units ( subsidiaries) company. Ensuring timely filing of tax statements to the tax authorities or the reduction of time to prepare tax returns for various taxes due to the introduction of more efficient procedures compilation and verification of tax returns may also be criteria for evaluation of internal tax control Building inspection activities of tax control is based on the organizational structure of the enterprise as a whole. In large companies, traditionally , this process will be carried out in two directions: - control activities at the level of the head unit; - by operation activities at the Department of structural units . In turn , more small companies in the evaluation process will be more simplistic, but its results will not be as important to the company's management . In addition, periodically necessary to specify how the challenges facing the Department of tax control , consistent global strategy, which varies over time. The introduction of the concept model of the organization 's internal control system of the joint- expected maximum reduction in the probability of making the wrong decisions regarding the calculation and payment of taxes and fees , as well as the creation of a clear monitoring mechanism aimed at verifying compliance with tax laws. The concept model of the organization 's system of internal control will allow the tax business entities to organize a well-functioning system of internal tax control . [2 ]

In cases of application of the concept model of the organization of the internal tax control model will optimize and improve control measures by reducing labor costs and improving efficiency of the existing system. Furthermore, the concept model of the organization 's system of internal control of the tax can be used as a basis for establishing a system of internal controls. In turn, the widespread use of the concept model of the organization of the internal tax control , may indirectly affect the process of improving tax control system at the macro level . With a view to the most efficient implementation and use of the model organization of the internal tax control the user needs to examine characteristics of each of the eight stages of the model organization of the internal tax control . Formation practice in Kazakhstan full farm systems control only beginning to emerge . The larger the company and the more complex organizational structure , the greater the requirements for monitoring and urgent task of improving their quality. Internal tax control , as part of farm tax control , performs all the functions of internal control of the fiscal relations , and therefore is of great importance in managing the company . Unfortunately , most businesses formal approach to building up the regulatory framework for the internal control system as a whole , and most of the documents governing the tax audits are not created in the enterprise. Also draws attention to the fact that all the Regulations says nothing about such an important element of the internal control system as a tax audit . Formation of on-farm control one of the key tasks of any company, which provides a means of addressing the safety of the property , identification and mobilization of existing reserves in the sphere of production and finance . In turn, the system of internal control is designed to tax to solve the same were asked , but only in the tax area . Thus, the system requirements of the tax control are an integral part of the provisions of the entity's internal control . [3 ]

External evaluation of the effectiveness of internal control pro hassled usually as a result of third-party audits : audit firms , tax authorities , etc. Detection of violations , error , misstatement of facts or fraud external auditors in the presence of company of the internal control and control indicates the poor performance internal monitors and weakness siinternal control system of the company. Currently there is no standard solution to establish a system of quality , efficiency , it is useful to ¬ result of CRS . From the standpoint of supervisors , CRS can be considered effective ¬ tive , if , on the one hand, the timely warning ¬ gives guidance on the occurrence of false information , and on the other - reveals distortion for a limited time after they occur .

Summarizing the above characteristics, it should be noted that the construction of the internal tax control model of organization funds tax control system will allow businesses to optimize not only a set of actions aimed at increasing the financial resources of an economic entity governing the size and structure of the tax base, but also ensure timely payment budget under the current legislation , by influencing the effectiveness of management decisions. It is the use of the model organization of the internal tax control will allow for the effective verification of the correctness, completeness and timely calculation, amounts of taxes on means of establishing control procedures performed by the responsible employees . Furthermore, the concept model of the organization 's system of internal controls to tax corporations confectionery industry can be used as a basis for establishing a system of internal control for large and medium-sized enterprises in other industries. [4 ] In turn, the wide -scale application of the concept model of the organization of the internal tax control , may indirectly affect the process of improving tax control system at the macro level .

References

1. Schneidman LZ Foundations for the accounting policy in the transition to market / / Accounting. - 2008. - № 4. - P.38-41.

2. VVKovalev Financial analysis: methods and procedures. - Moscow: Finance and Statistics, 2001. - 442.

3. Analysis of financial statements: the textbook / ed. MA Clothiers, NS Pleskova. - M.: High school textbook, 2007. - 367 p.

4. Selezneva NN, Ionov AF Financial analysis. Financial Management: Textbook for high schools. - 2nd ed. - Moscow: UNITY-DANA 2006. -639 With. 14 Dyusembaev KS Financial analysis (theory and methodology). - Almaty: Economy, 2010. - 293.