International Accounting

Tax liabilities as an object of internal control in consumer cooperation organizations

Vol. 20, Iss. 24, DECEMBER 2017

Received: 25 October 2017

Received in revised form: 1 November 2017

Accepted: 4 December 2017

Available online: 22 December 2017

Subject Heading: Tax and taxation

JEL Classification: K42

Pages: 1449–1460

Serebryakova T.Yu. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation

Antonova M.V. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation

Subject The article discusses the construction of the system of internal control over tax liabilities as part of consumer cooperation organizations management. For proper tax risk management, it is important to establish theoretical parameters of control over tax liabilities and clarify institutional approaches to the characteristics of the object, principles, objectives of internal control of tax liabilities for the said organizations.
Objectives We review relevant opinions of researchers and formulate institutional categories of internal control over tax liabilities for consumer cooperation organizations.
Methods The paper rests on systems approach, logical generalization, analysis, synthesis, and hypothesis.
Results Based on the examined opinions of scientists on the definition of principles and objectives of internal control of tax liabilities, we built a hierarchy of its tasks for consumer cooperation organizations.
Conclusions and Relevance To develop theoretical approaches to the organization of internal control of tax liabilities for business entities of any form of incorporation, including consumer cooperation organizations, it is practicable to apply a honeycomb-type model to build the system of internal control of tax liabilities.

Keywords: tax liabilities, risk, internal control


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