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Внутренний Контроль — Инструмент Снижения Налоговых Издержек Бюджетного Учреждения

Author

Listed:
  • Кришталева Таисия Ивановна

    (Финансовый университет при Правительстве РФ, Москва, Россия)

Abstract

Расчеты с бюджетом по налогам являются частью финансовых операций бюджетных учреждений по выполнению обязательств перед государством. в статье обосновывается, что внутренний контроль становится важным инструментом, обеспечивающим снижение налоговых издержек, риска обнаружения налоговыми органами ошибок и нарушений, допущенных при расчете налогов в учреждении.Tax payment to the budget is part of financial operations of budget-funded institutions in performance of their obligations to the state. the article explains that the internal control becomes an important tool ensuring reduction of tax costs and the risk of detection by tax authorities of errors and violations committed by an institution in the calculation of taxes.

Suggested Citation

  • Кришталева Таисия Ивановна, 2013. "Внутренний Контроль — Инструмент Снижения Налоговых Издержек Бюджетного Учреждения," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 5, pages 107-111.
    • Handle: RePEc:scn:031101:15724607
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