Methodological approaches to developing of internal company standards of the tax liabilities control
In the modern conditions, one of the urgent objectives, on which resolution the improvement of business entities effectiveness depends, is the development of the methodology of conducting internal tax control. The article reveals its subject, object, topic, legal status, system components, stages of construction, and functions; and proposes the effective model of internal control. For arrangement of effective internal control it is essential to ensure its conduct methodologically: all the tools, terms, documentation, peculiarities of sampling should be reflected in the internal regulatory document - the internal-company standard that allows standardizing the control processes of the tax function at business entities.