Moskva, Moscow, Russian Federation
The article considers the need to organize internal tax control, criteria for evaluating its eff ectiveness, and defines its regulatory framework. Special attention is paid to tax control as a factor of economic security, the prospects for the development of the internal tax control system in the organization and the assessment of its eff ectiveness are noted.
internal tax control, control system components, concept of COSO, efficiency evaluation technique, tax control, taxation, internal control system
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