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M. V. Shtiller,

PhD in Economics, Associated Professor, Almaty Academy of Economics and Statistics,

Almaty, The Republic of Kazakhstan N. V. Tumassova,

Master’s student of Marketing,

Almaty Academy of Economics and Statistics, Almaty, The Republic of Kazakhstan

TAX RISKS AND TECHNIqUE OF THEIR AUDIT

Abstract

Purpose – This research directed on studying the questions on the technique of audit of tax risks in order to minimize loses and increase profit of the organization under conditions of risk.

Methodology – The research uses the wide spectrum of methods as: system, theoretic generalisation, clustering, comparison analysis and scientific abstraction method, synthesis.

Originality/value – the value of this research consists in achievement of efficiency of realization of actions for risk management, and also in disclosure of need of management of tax risks of the company. Control of the accounting system information is one of the main directions of internal contro. Therefore it is important to allocate constitute part of the internal control system, as the system of internal control of accounting risk.

Finding – the debugged system of internal control is adjusted on timely elimination of mistakes and decrease in the inherent tax risk. Authors emphasized that tax risks in the Republic of Kazakhstan are subject to analysis and assessment; they can and should be managed. To create an effective system of tax risk management is possible to force systematic monitoring of violations of certainty of tax obligations by taxpayers applying the method of detection of tax risks; to apply the methodologies for assessing the uncertainty of the tax obligation for risk analysis and assessment; to provide the sufficient level of the organization of observance of the level of tax risks, optimum for the taxpayer.

Keywords – risk assessment, audit of tax risks, tax audit, management of tax risks, control.

The debugged system of internal control is adjusted on timely elimination of mistakes and decrease in the inherent tax risk. However possibilities of the monitoring system are limited to level of perfection of the internal environment of the organization and always the risk of control devices, i.e. lack of timely detection and prevention of the mistakes connected with the taxation, by means of system of accounting and internal control takes place.

Work of probability of an inherent risk and probability of risk of control devices allows to estimate efficiency of compensating measures and is defined as probability of the residual risks which possibility of realization remains after the analysis of the actions planned or undertaken by the organization on improvement of system of internal control. However the residual risk isn't final as the reasons of tax risks are both imperfection of the internal environment, and imperfection of the tax environment.

The following component – risk of wrong judgment of tax authorities - is defined by specifics of the tax risks, one of which reasons of emergence is imperfection of system of tax administration.

The risk of wrong judgment of tax authorities is connected with specifics of judgments of employees of tax authorities about application of any standard of the tax legislation. Realization of risk is shown in opinion of tax authorities which is expressed in the form of the decision, and in actions on compulsion of the taxpayer to execution of this decision, including with application of interim measures and procedures of execution of

қАРЖЫ ЖӘНЕ ТАЛДАУ finance and analysis requirements of tax authorities. The assessment of probability of risk of wrong judgment of tax authorities is made on the basis of results of the analysis of the tax environment taking into account: – official explanations on application of the tax legislation, authorized financial bodies of executive power reflecting opinion; – the developed jurisprudence on permission of controversial questions of the tax legislation; – explanations of tax authorities on these or those questions of the taxation which are only instructive material for employees of tax authorities, but allow to expect behavior of supervisory authorities in disputable situations. One of approaches to an assessment of probability of risk of wrong opinion suggests allocating three levels: high, average and low, depending on the developed law-enforcement practice [1, p. 54].

The factors defining level of high risk are: requirements of the tax legislation aren't clear, and therefore can be considered as the broken. The position of auditors on the matter of the tax legislation is rather reasonable and adverse for the taxpayer. Jurisprudence is absent or it developed not in favor of the taxpayer.

If requirements of the tax legislation aren't violated, the position of authorized financial bodies of executive power and tax authorities is adverse for the taxpayer, and also arbitration practice is absent, or the position of vessels is ambiguous thus a risk level admits as average. The factors defining a low risk level are the following:

requirements of the tax legislation aren't violated; the position of authorized financial bodies of executive power and tax authorities is adverse for the taxpayer, and jurisprudence developed in favor of the taxpayer.

The risk of control devices determined by imperfection of the internal environment of the organization, reduces the inherent tax risk to level residual, but the last component - risk of wrong judgment of the tax authorities, connected with imperfection of the tax environment, - increases tax risk. Important place in this aspect takes itself planning of internal audit and detection of problem zones in system of payment of taxes the company. Planning of an audit inspection of calculations for taxes and fees is carried out on the basis of the consolidating general plan and the summary program of audit of the economic subject. The general plan of check has to consider the directions of audit of this site. As the directions of check it is possible to allocate the following: 1) check of charge and payment of republican taxes; 2) check of charge and payment of regional taxes; 3) check of charge and payment of local taxes [2].

For scheduling and the check program, to the auditor is necessary to receive answers to the questions concerning those taxes and fees the duty on which arises at the checked economic subject, namely: who is responsible for taxes and fees on the checked economic subject? whether there are accounting policies approved by the order in the area of the taxation; the order on appointment responsible for calculations for taxes and fees;

what division is responsible for calculations for taxes and fees; whether the account by calculations for taxes and fees is computerized; what nation-wide taxes the checked economic subject has to pay; what local taxes the checked economic subject has to pay; what collecting has to pay checked economic subject; when there comes a duty on tax and (or) collecting payment; when the duty on tax and (or) collecting payment is fulfilled;

that is object on tax and (or) collecting payment; what structure of tax base on a tax and (or) collecting; what tax period of a tax and (or) collecting; what tax rates of a tax and (or) collecting; what order of calculation of a tax and (or) collecting and order of their payment; what terms of payment of a tax and (or) collecting; what tax privileges are available for the checked economic subject; what bases for use of privileges on на¬логам and (or) to collecting are available for the checked economic subject; whether there is a tax release for the checked economic subject; whether there is a delay for the checked economic subject; whether there is a payment by installments for the checked economic subject; whether there is a tax or investment credit for the checked economic subject?

Generally by results of poll the auditor has created plan and the program of carrying out check of calculations for taxes and fees and the structure of auditor procedures as a result of which level of tax risks is defined is planned. But as a whole, irrespective of results of check it is important to draw the general conclusion that tax risks, as well as all other, arise where there is an uncertainty. However the Kazakhstan businessmen already are able to expect, count other enterprise risks and or to be protected from them, or to soften their consequences. To tax risks the relation in RK still very often happens careless. And therefore quite often the director learns that this or that transaction was too burdensome from the point of view of tax payments after its commission. At any enterprise there are people who create risks, and there are those who extinguishes them.

The businessmen who are actively developing business, as a rule, create tax risks, and usually them least excites what tax consequence of this or that action will be. Therefore those who develops business, have to contact to those who is engaged in control of tax risks constantly. In practice these people are on different "poles" and prefer not to contact. And therefore in RK often the chief accountant learns about the transaction only when the decision on it is already made to count also tax consequences late. For permission of this problem many averages and especially large companies entered at themselves separate, other than usual accounts department, structural divisions which are engaged in management of tax risks. Search of solutions of problems tax, as well as any other type of risk, can be put on a professional basis, i.e. the risk can be professionally operated. Management of tax risk can be characterized as set of methods, receptions and the actions allowing in certain degree to predict approach of risk events and to take measures to an exception or decrease in negative consequences of approach of such events [3, page 32]. Risk management represents the specific sphere of economic activity demanding profound knowledge in the field of tax, civil, administrative and criminal law, the analysis of economic activity, methods of optimization of economic decisions and many other. The main objective of the businessman - to find the option of actions providing optimum for this project a combination of risk and the income in this sphere, recognizing that the project is more profitable, the risk degree is higher at its realization. Risk it is possible to call the basic principles of management the following: it is impossible to risk more, than it is able to afford own capital; it is necessary to think of risk consequences; it is impossible to risk much for the sake of the small. As practice shows, professional approach of the auditor is necessary for observance noted above the principles to development of the system of intra firm tax planning and audit [4, p. 14]. The world practice testifies that such system is created at close interaction of legal and auditor services of the organization with use of services of the external consultant specializing in the corresponding area of the taxation [5]. If in the developed countries with market economy of a problem of intra firm planning and control are solved, about the Kazakhstan enterprises of it you won't tell. The impression is made that heads of many Kazakhstan enterprises badly imagine, what tax risks they can face soon, breaking today the tax legislation.

During the risk analysis estimation of results is carried out, which will be received at the realization of decision making. With the reference to tax risk it assumes, first of all, carrying out of procedures of tax planning, i.e. calculation of possible economy or the over-expenditure under tax obligations of the enterprise.

In order to estimate the risk it uses traditional methods, for example, the probability theory methods, the theory of games, heuristic methods [6]. These methods are based on a number of assumptions, for example, the portfolio theories, which considering investment decisions in the conditions of uncertainty [8,7]. At the estimation of tax risk the following assumptions are accepted:

1) The Bookkeeper, as well as the enterprise as a whole, is not located to the risk and prefers to have the least losses at the set risk level and the least risk at the set level of losses;

2) The Tax losses, which happen in the result of unintentional errors, are casual.

Thus, the size of tax risk connected with the additional payments in case is generally casual [10].

During the estimation of tax risk it uses fact sheet of the enterprise about tax infringements revealed in last accounting periods and the added penal sanctions also are used. Having defined values of available penal sanctions, it is possible to make the forecast for the forthcoming period. However, there are cases when it is impossible to estimate the size of tax risk [9].

Now the role of the objective factors in formation of tax risks of the economy of Kazakhstan is great.

Thus the forecasting the probability of change of these factors (for example, tax laws) is very small, up to actual unpredictability. The enterprise can influence the size of tax risks only through subjective factors. The enterprise cannot influence tax risk through objective factors, as their action does not depend on enterprise activity. But it can and should take certain measures for softening of their influence on the size of tax risks [11,10].

Uncertainty is at the bottom, causing existence, presence, occurrence of tax risk, and action of the factors of financial and economic environments of activity of the enterprise which defines the size of this risk, therefore revealing of the given factors is necessary for direction establishment on decrease in tax risk. The factors influencing size of tax risk are divided on external and internal [12].

қАРЖЫ ЖӘНЕ ТАЛДАУ finance and analysis To external factors it carries:

– Qualitative changes of tax laws which can result not only to decrease, but also to increase in tax risks;

– The frequency of changes of the tax legislation is for example, sometimes changes in tax laws are carried out backdating that seriously complicates possibility of their tracing and timely reflection in the account and accordingly to promotes increase in tax risk owing to increase in the number of possible errors admitted by the bookkeeper;

– Indistinct formulations of separate positions of the tax legislative documents, their interpretation leading to ambiguity, discrepancy of separate positions of statutory acts, and also absence of a regulation of the taxation of some economic operations;

– The adverse political and economic situation in the country, that as a whole does not promote tax laws stabilizations. Internal factors concern:

– The wrong relation in our country to discharge of duty on payment of taxes;

– Absence or insufficient level of the organization of fiscal administration at the enterprise;

– The wrong relation of the head to book keeping and taxation problems (definition of importance of time definiteness of the facts of an economic life);

– Low qualification of accounting shots, that negatively affects the quality of formation of the accounting and tax account;

– Excessive care of the bookkeeper (an overpayment in taxes) or propensity to acceptance not enough well-founded decisions;

– Many foreign investors worry to do business in our country, because they afraid of the tax departments and to have relationships with tax bearers, as there are examples of occurrence of disagreements with tax departments which were resolved in a judicial order that is not accepted in the developed countries (as a rule, such disputes are resolved in a pre-judicial order) [14,13].

The enterprise does not have possibility to operate tax risks directly through external factors as it cannot change tax laws at own discretion [15] but it is necessary to trace in due time changes of these factors and to take corresponding measures under their account at activity realization, carry out monitoring of a condition of calculations with the budget under taxes etc. the following measures promoting decrease of tax risk might be recommended:

1) The actions for decreasing the tax risk directly at the enterprise:

– The work organization under the account of tax risk at acceptance of administrative decisions;

– Improvement of professional skill of the experts, making the decisions connected with realization of the taxation, and conducting the tax account;

– Regular tracing of changes of the tax and accounting legislation;

– The working out of actions for decreasing in tax risk at formation of the registration policy of the enterprise;

– The management performance of tax obligations;

– The account of tax risk at investment;

– Creation of reserve on security possible penal sanctions and пени as a self-insurance measure;

– The monitoring of tax errors, their periodic revealing and correction of errors.

2) The regular work with tax departments:

– The reference in difficult situations in tax departments behind written explanations;

– Decrease in probability of conflicts to tax inspection;

– The carrying out of verifications on a condition of calculations under taxes.

3) Work with counterparts:

– Examination by the bookkeeper of the contracts concluded by the enterprise with partners;

– Disclosing of the information on a condition of tax calculations in the financial reporting.

Analysis problem and accounting risk management has independent theoretical and practical importance. However, the solution of this problem is complicated due to the lack of theoretical foundation of the accounting risks. Efficient accounting risk management can be reached by the use of special control system of these risks. In relation to the organizations this system includes two components - external and

internal. External regulation is the regulated by the state and professional associations. Domestic regulation is organization of effective internal control system and the use of outsourcing services. To enhance efficiency of the accounting departments in the Republic of Kazakhstan is required to ensure the utmost concerted activity between government authorities and professional organizations.

In the scientific literature there are many different definitions of internal control that generally differed in the approaches which is used in its study. In our point of view the authors who think that internal control is

"measures organized and implemented by the management in the enterprise for the most effective performance of all employees their responsibilities in business transactions" are right.

In accordance with international standards of auditing internal control system is aggregate of organizational structure, methods and procedures taken by the management of the enterprise as means for the ordered and efficient economic management.

Control of the accounting system information is one of the main directions of internal contro. Therefore it is important to allocate constitute part of the internal control system, as the system of internal control of accounting risk.

The system of internal control of the accounting risk must include the organization within the enterprise and do the following:

– Monitor changes in the legislative acts to prevent uncertainty in the accounting;

– Timely and certain accounting of presence and changes of accounting risks;

– Consequence assessment of accounting risks;

– Error prevention and accounting misstatements as accounting risks consequences;

– Provision of timely training and retraining of accounting personnel of the enterprise to support professionality at the proper high level;

– Reflect in the accounting and financial statement consequence of manifestations accounting risks of enterprise.

We think that the goals of the system of internal control of the accounting risk in the enterprise are the following:

1) ordered and efficient work of the enterprise;

2) arrangement of the conditions to reduce accounting risks for the purpose of adherence of management policy with each employee;

3) provision of the continuity of operation of the enterprise.

In Kazakhstan the most expansion had requirements for the internal control system established by the legislation in Western countries. Considerable noise was made by the entered into force innovations to the disclosure of information of internal control system of public organizations, extending listing on U.S. stock exchanges statutory U.S. Sarbanes-Oxley Act (Sarbanes – Oxley Act 2002 – SOX) in March 2005.

Thus, in accordance with the requirements of SOX Article 404 public organizations has to report of the management on the of internal control status over financial statement. And the state of the internal control system over financial statement is determined by its efficiency and is subject to constant evaluation, which includes documentary disclosure of any significant system weakness. In addition to this guide do not have the right to give positive assessment of the internal control system in the presence of one or more significant disadvantages in its functioning.

From our point of view five components of the system of internal control of accounting risk can be allotted:

1. Control environment (accounting system);

2. Accounting risk (revelation and risk consequence assessment);

3. Control procedures (measures or means of risk reduction);

4. Information and communication;

5. Effect monitoring of the control system (monitoring of means of control).

Data checking of the accounting risks is legally valid and essential in the current accounting system, as qualitatively complement information for management. For the auditing of the accounting risks it is expedient to use audit procedures, as well as the methods and techniques of documentary audit.