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Methodology for assessment of the internal financial control system (for the purpose of tax control practices)

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  • Bistra Nikolova

Abstract

The article studies the opportunity to apply a methodological assessment instrument for the internal financial control system, as a part of the audit risk assessment – for tax control purposes (such an assessment has not been applied in this sphere yet). In this regard an assessment methodology for the internal financial control system in the businesses has been outlined and adopted for tax control purposes in case of tax audits (at the preparation and planning stage) as a tool to increase their efficiency. The key characteristics of the internal control system in small-scale enterprises have been derived and investigated.

Suggested Citation

  • Bistra Nikolova, 2014. "Methodology for assessment of the internal financial control system (for the purpose of tax control practices)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 47-61.
    • Handle: RePEc:bas:econth:y:2014:i:6:p:47-61
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    More about this item

    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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