Journal of Tax Reform
Methodological aspects of managing company’s tax flows in form of tax controlling
Sergey V. Barulin, Yelena V. Barulina
Saratov Socio-Economic Institute of G. V. Plekhanov, Saratov, Russia
P. A. Stolypin Povolzhsky Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Saratov, Russia
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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About Authors
Sergey V. Barulin – Doctor habil. in Economics, Professor, Chair of Taxes and Taxation, Saratov Socio-Economic Institute of G. V. Plekhanov Russian Economic University, Saratov, Russia ( 89 Radishechev St., 410003, Saratov), 40/54 Malaya Gornaya St., 173, 410031, Saratov; e-mail: barulinsv@mail.ru 88452-45-91-33
Yelena V. Barulina – PhD in Economics, Associate Professor, Chair of Finance, Credit and Taxation, P. A. Stolypin Povolzhsky Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Saratov, Russia ( 23/25 Sobornaya St., 410003, Saratov), 40/54 Malaya Gornaya St., 173, 410031, Saratov; e-mail: barulinsv@mail.ru
DOI: http://dx.doi.org/10.15826/jtr.2015.1.1.004
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