TFL Vsebine / Revija SIR*IUS

Tax Control Frameworks

Davki kot pomembni izdatki poslovanja morajo biti pravilno upravljani, iz njih izhajajoča tveganja v davčnih postavkah organizacije pa pravilno razumljena in kontrolirana. V preteklosti davčna tveganja niso bila pogosto uvrščena v programe organizacij. Študije kažejo, da je bilo upravljanju davčnih tveganj in z njimi povezanih notranjih kontrol posvečeno premalo pozornosti, kar je bil eden izmed vzrokov za nepravilno razumevanje vpliva davkov na poslovanje organizacije, deležniki pa niso prejeli celovitih informacij o tem, kakšni davčni politiki, davčnim vrednotam in davčnim ciljem sledi organizacija. Davčni menedžment upravljanja tveganj je zato nujno potreben tako za gospodarske družbe kot davčni organ. Zato je sistematičen, dobro načrtovan način oblikovanja in dokumentiranja notranjega kontrolnega sistema v povezavi z davčnimi zadevami vse pomembnejši. V prispevku predstavljamo kontrolne okvire, namenjene upravljanju davčnih tveganj za davčne potrebe, to so kontrolna okvira COSO in COSO ERM, kontrolni okvir CoCo in kontrolni okvir po Simonu (Harvard Business School).

Taxes, as one of the key costs in the business, must be properly managed and the inherent risks in the tax position of the organisation should be understood and properly controlled. Addressing tax risk has not been high on the agenda of most organizations. Studies show that in previous years too little attention was paid to the management of tax risk and related internal controls; consequently the impact of taxes on business of an organization was not correctly understood, especiall since the stakeholders have not received complete information on what tax policies, tax values and tax objectives are pursued by the organization. Tax risk management has recently been increasingly discussed in both commercial organisations and revenue authorities. Therefore, a systematic, well planned approach to designing and documenting internal control systems over a business’ tax affairs is getting more and more important. The article presents a control framework designed to manage tax risks for tax purposes, i.e. COSO and COSO ERM framework control, CoCo control framework and control framework by Simon (Harvard Business School).