SHS Web Conf.
Volume 62, 201917th International Scientific Conference “Problems of Enterprise Development: Theory and Practice” 2018
|Number of page(s)||6|
|Section||Theory and Practice of Taxation and Audit of Enterprises|
|Published online||15 March 2019|
The Efficiency Estimation of Management Control of Tax Calculations and Obligations in the Organization Management
Samara State University of Economics, Samara
2 Togliatti State University, Togliatti, Russia
* Corresponding author: firstname.lastname@example.org
With the increase of information received every day and the speed of decision-making, management control is becoming one of the most important mechanisms in the system of managing assets, capital and obligations of an organization, ensuring stability, development and economic security. Nowadays, there is an increasing interest of internal users in the process of forming and controlling tax calculations and obligations for the purposes of tactical and strategic management.
Further development of the management control of tax calculations and the obligations of an organization largely depends on the development and selection of methods for evaluating its effectiveness. To date, in the economic literature and in practice there is no unified approach to the selection of criteria and indicators for evaluating the management control of tax calculations and obligations. In the opinion of the authors, as criteria that characterize the management control of tax calculations should be used performance and reliability.
The purpose of the study is to develop a methodology for assessing the effectiveness of management control of tax calculations and liabilities, which allows to ensure the confidence of internal interested users in the accuracy of the information reflected in accounting and reporting, and also in compliance with the implementation of control compliance of the implementation of management control with established internal requirements. To solve the problem of developing a methodology for assessing the effectiveness of management control of tax calculations and obligations, the following methods were used in the study: systematization, modeling, method of complexity and dialectical method.
For the purpose of providing interested users with complete and detailed information on the effectiveness of management control of tax calculations and obligations, it was proposed to disclose its reliability through a system of quality indicators, and the performance through systems of both quality and quantity indicators.
Key words: efficiency / management control of tax calculations and liabilities / performance evaluation / reliability assessment
© The Authors, published by EDP Sciences, 2019
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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