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Assessment Of The Internal Financial Control System For The Needs Of Tax Practice

Author

Listed:
  • Bistra Nikolova

    (Varna University of Economics)

Abstract

In the article there are worked out a characterization and a definition of internal financial control. There is clarified the need for carrying out this kind of financial control and are considered the reasons for which there is developed a system of internal financial control in the enterprise. There is presented the possibility for assessment of the established system of internal financial control in the enterprises as an innovative means of raising the efficiency of tax control. With regard to this, from auditing practice there have been borrowed and adapted - for the needs of tax control - the guidelines and the criteria for the assessment of the system of internal financial control in the enterprises.

Suggested Citation

  • Bistra Nikolova, 2014. "Assessment Of The Internal Financial Control System For The Needs Of Tax Practice," Business & Management Compass, University of Economics Varna, issue 2, pages 29-41.
    • Handle: RePEc:vrn:journl:y:2014:i:2:p:29-41
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    More about this item

    Keywords

    assessment of the system of internal financial control; control risk; audit; tax control;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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