graduate student
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
UDC 336.225.67
UDC 657.6
This article examines current issues of the development and transformation of modern reporting forms, their impact on the rethinking of audit procedures in conjunction with the development of tools for tax authorities in terms of assessing and confirming the effects created by companies through tax incentives in the economy. Considering the intensity of development of the modern reporting model, as well as the processes of globalization and digitalization of the economy influencing it, the problem of developing a unified approach to the disclosure and audit of integrated reporting is formulated. Having analyzed modern disclosure standards and approaches to disclosing integrated (financial and non-financial) information by various companies, as well as the use of modern information accounting systems by organizations, the authors come to the conclusion that the future of audit procedures should be in the nature of a risk-oriented audit of business processes, since it is the internal control system implemented in the company that reflects the operational efficiency of business processes, which, in essence, are the elements on the basis of which integrated reporting is compiled. Along with the above, the authors state that a full transition to the format of integrated information disclosure and integrated audit creates additional tools and advantages for tax authorities in terms of public control over the targeted use of funds aimed at tax incentives for investment activities. The authors proposed a conceptual basis for the joint application of standards for the preparation of an integrated report and an integrated audit with the transition to tax monitoring, which will allow stakeholders to receive complete and comprehensive information about the company’s activities, and will allow the state, represented by the tax authority, to analyze and identify additional ways to stimulate the activities of organizations. The prospect of further research on this topic lies in expanding and clarifying the methodology for the joint application of standards, analyzing and developing criteria for assessing and verifying integrated information for their use both in auditing and tax monitoring.
integrated reporting, integrated thinking, audit, audit procedures, tax monitoring, tax incentives, tax control
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