Ways to Develop the Russian Insurance Market in the Context of Economic Crisis
Year: 2025
Type: article
Abstract: The article is devoted to the study of internal control of tax calculations as a key tool for tax risk management. The focus is on its role in reducing tax penalties and optimizing fiscal payments. The work consistently reveals the essence and significance of this type of control, analyzes the practical problems characteristic of it. The audit procedures for collecting evidence used to assess the reliability, completeness and legality of tax calculations by business entities are considered separately. This approach allows for a comprehensive assessment of the effectiveness of internal tax control as an element of an organization's financial security.
Source: Russian Journal of Management
Authors: Diana Galiullina, Zarema Sharifyanova
Institution: Financial University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7117246987