Methodological aspects of managing company’s tax flows in form of tax controlling

Sergey V. Barulin, Yelena V. Barulina

Abstract


The article considers the company’s tax controlling as a component element of strategic management of finance and financial controlling. It describes its composition, structure, objective in accordance with organizational and methodological basic of building a general system of financial controlling. The company’s tax controlling system is presented as a multi-functional, integrating and coordinating model of tax flow management. The system offered includes the concept, methodological and methodic basis of tax management, as well as two functional blocks and their elements: the block of tax management (tax planning and budgeting, coordination, motivation and control of tax plans and budgets performance); the block of information and service provision of the management process (tax management accounting, analysis and recording). Organization and introduction of the offered tax controlling system, it blocks and elements is considered as one of the tasks of the company’s financial and tax manager or an independent tax advisor. The system offered must become one of the stages of forming in Russia systems of tax controlling and tax consultancy with expanded rights and responsibilities of tax controllers and advisors.

Keywords


tax flows; tax controlling; information and service provision; tax management; tax management accounting

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DOI: http://dx.doi.org/10.15826/jtr.2015.1.1.004

Copyright (c) 2015 Sergey V. Barulin, Yelena V. Barulina

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© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)