FORMATION OF THE OBJECTIVES OF AN ENTERPRISE'S INTERNAL CONTROL SYSTEM: ACCOUNTING AND TAX ASPECTS

This article examines the theoretical and methodological foundations for forming the objectives of an enterprise's internal control system by integrating accounting and tax aspects. The relevance of this research stems from the need to ensure economic security and effective business operations amid dynamic changes in the business environment and growing regulatory requirements. The internal control system is evolving from a verification tool into a strategic management mechanism embedded across all levels of an enterprise’s management structure. The effectiveness of control depends on the clear establishment of a hierarchy of objectives at the strategic, tactical, and operational levels. Both external factors (regulatory framework, accounting standards, market conditions) and internal factors (organizational structure, information systems, corporate culture) influence the formation of these objectives. The study substantiates that the accounting aspect of internal control aims to ensure the reliability and quality of accounting information, while the tax aspect focuses on maintaining tax discipline and optimizing the tax burden within legal boundaries. A significant scientific contribution of this work is the proposed mechanism for harmonizing these aspects within a single integrated system. The author develops a structured model of their interrelation across various management levels, with corresponding integration mechanisms and digital control tools. Special attention is given to the digital transformation of control processes, which necessitates the formulation of internal control objectives based on principles of strategic orientation, risk-based approach, integration, and adaptability. This approach transforms internal control from a verification function into a comprehensive strategic management tool. The article also proposes a system of criteria for evaluating internal control effectiveness, including both quantitative and qualitative indicators of control procedure performance. The research findings have practical value for enterprises across various industries, contributing to the improvement of internal control methodologies in response to the modern challenges of the digital economy and the constantly changing regulatory environment.