Accounting and analysis tools in ensuring the tax security of organisations

Subject. The article focuses on tax security as a key functional component of economic security of organisations and a subject for accounting and economic analysis. Objectives. The purpose of the study was to analyse the key aspects of the tax security of organisations, the nature of tax risks, which are of great practical importance for the elimination of threats to economic security, and suggest ways to enhance the effectiveness of tax risk management. Methodology. To achieve the goals, we used the following scienti ﬁ c methods: analysis, synthesis, analogy, simulation, classi ﬁ cation, comparison, and logical approach. Results. Based on the de ﬁ nitions of the tax component of the economic security of organisations and tax risks, we suggest a detailed description of the main instruments of protection from potential threats to tax security. The article details the stages of tax analysis and suggests a chart for the express assessment of tax risks (including a list of risk indicators and measures for neutralisation of tax threats to economic security depending on the level of tax security) and a registry of enquiries from tax authorities (for rapid response, which can help to mitigate tax risks associated with failure to provide a response to tax authorities). Conclusions. The article justi ﬁ es the importance of accounting and analysis for ensuring the tax security of organisations in the current unstable economic environment and the necessity for the systematic analysis and assessment of tax risks aimed at their minimisation and elimination of threats to tax security of economic entities.


Introduction
Due to the fact that the market economy is currently experiencing some turbulence, fi nancial and business operations of economic entities are subject to certain external and internal threats.External threats are caused by the uncertainty of the global and regional economic environments, while internal threats vary depending on the area of operation.Both types of threats can signifi cantly hinder the economic security of any organisation, which will have a negative impact on the effectiveness of business operations.
Lately, both researchers and experts have been paying a lot of attention to the economic security of organisations, namely G. A. Alexandrov (Alexandrov et al., 2023), I. V. Vyakina (Vyakina, 2020), S. B. Zainullin (Zainullin & Zainullina, 2020), E. N. Strizhakova (Strizhakova & Strizhakov, 2021), T. G. Sheshukova (Sheshukova & Kharina, 2023), etc.Such an interest is primarily explained by the destabilisation of both political and economic spheres all over the world.Thus, for the Russian Federation, the important factors affecting the development of economic security of both the country in general and specific economic entities were restrictions imposed during the COVID-19 pandemic and the special military operation, which caused severe sanctions imposed by other countries.This means that organisations have to develop a system for economic security that will ensure their stable operation and development under conditions which can have a destructive effect on fi nancial and business performance.
Among the greatest threats to the economic security of organisations are tax threats.Ignoring them can result in signifi cant fi nancial losses in the form of fi nes and additional charges from tax authorities.This, in turn, can rather quickly undermine the fi nancial stability of an economic entity.
However, before identifying the existing risks, it is necessary to understand the nature of the tax component of economic security because it determines the effectiveness of risk mitigation activities.All this determines the importance of the study, since it is crucial to monitor the existing tax risks and forecast potential tax risks in order to minimise them using a specially developed system for the prevention and mitigation of threats to tax security.
However, we believe that it is also important to focus on the development of a fl exible system that will ensure quick reaction to occurring tax risks, as well as on the assessment of such risks and development of measures aimed at elimination of threats to the economic security of organisations.
Therefore, the purpose of our study was to determine the key aspects of the tax component of the economic security of organisations and determine the main O. M. Kupryushina, T. A. Pozhidaeva, A. A. Romanov directions for the analysis and assessment of tax risks, aiming to find adequate measures of elimination of threats to economic security.Identification of the directions of assessment of tax security can enhance the effectiveness of the system ensuring the economic security of organisations.

Materials and methods
In our study, we analysed the existing approaches to defining the key characteristics of economic security used in accounting, analysis, and audit, as well as definitions of tax risks.
In order to do this, we analysed scientific articles focusing on tax optimisation in organisations.We also used data from the official website of the Federal Tax Service of Russia.We systematised various approaches taking into account the changes in the regulatory framework related to taxation.This allowed us to develop tools for mitigating tax risks which are comprehensive and individualised at the same time.
At the moment, there is no unifi ed defi nition of the term tax security, since it was studied by a large number of researchers in Russia.We summarised the existing approaches to defining tax security of organisations used in various fields.The results are presented in Table 1.
An analysis of the definitions given above allowed us to summarise the existing approaches and suggest the following definition.The tax security of an economic entity is the state when the organisation (as a taxpayer or a tax agent) is protected from financial and other tax-related losses.This state can be established by tax optimisation mechanisms that do not threat stable functioning of the organisation.
Alongside tax security goes the concept of tax risk.Although the term is widely used by state tax authorities (for instance, the Order of the Federal Tax Service of Russia No. MM-3-06/333@ dated 30.05.2007) and experts in tax management, there are no laws defining tax risk.At the same time, scientific literature T a b l e 1

Approach
Defi nition of tax security, key researchers

Minimisation of tax risks
The tax security of an economic entity means the minimisation of tax risks.It is the economic state of a taxpaying organisation, when the organisation delivers all its tax payments in due time, and the regulatory agencies ensure the security of the organisation as stated by the law (B.D. Vorontsov, A.P. Kireenko, etc.)

Tax optimisation
The tax security of an economic entity means performing tax optimisation which ensures stable functioning of the taxpaying organisation and enables the organisation to retain the characteristics of an economic entity in a changing tax environment and use effective tools of tax risk management (I.A. Krivtsov, E.N. Sheremetieva, etc.)

Ability to pay taxes in full and in due time
The tax security of an economic entity is the entirety of efforts and factors which ensure stable development of the organisation in all areas of operation, as well as its ability to pay taxes in full and in due time, and pay all the taxes and charges imposed by the current laws and regulations without any negative impact on the fi nancial state, when the tax burden increases (O.A. Mironova, O.V. Efi mova, etc.) Robustness of the state's fi scal system to various types of threats The tax security of an economic entity is a state of the fi scal system that guarantees protection of tax interests of the organisation from internal and external threats (I.Yu.Timofeeva, M.R. Pinskaya, etc.) on economics provides a number of definitions.
The most common ones are given in Table 2.
Based on the analysed definitions of tax risk, we suggest the following defi nition.Tax risk is the possibility of a deterioration in the economic security of an organisation in the form of negative material (fi nes for tax offences) and non-material consequences not directly connected with fi nancial losses (the possibility of fi eld audits by tax authorities, which means additional workload for the employees who are responsible for fi nancial statements).
Tax risks are assessed based on 12 criteria listed in the "The Concept of the Planning System for On-Site Tax Audits" approved by the Order of the Federal Tax Service of Russia No. MM-3-06/333@ dated 30.05.2007 (Pinskaya, 2018).Let's detail the effect of these criteria on tax risk.The analysis is presented in Table 3.
T a b l e 2

Author
Defi nition of tax risk Comments L.I. Goncharenko Tax risk is the likelihood of fi nancial and other consequences for a taxpaying organisation associated with actions or inaction of the participants of tax relations We believe that this defi nition is rather too narrow, because it only considers the participants of tax relations and does not take into account the fi nancial state of the organisation A.P. Kireenko Tax risks are the negative consequences of taxation on an organisation, which require the taxpayer to react to the actions of the tax authorities in order to protect their rights.This includes preventive measures aimed at securing the rights and interests of taxpayers The author focuses only on the legal consequences and does not take into account the business reputation of the organisation T.S. Kozenova Tax risks are the potential losses of an organisation resulting from changes in existing laws (for instance, introduction of new taxation schemes, changes in tax rates, changes associated with tax exemptions or their cancellation, etc.) The defi nition only focuses on external factors V.G.Panskov Tax risk is a type of fi nancial risk for an economic entity, which characterises the possibility of losses associated with taxation in the form of degradation of the fi nancial state, increased tax expenses, and loss of business reputation The most comprehensive defi nition.However, it does not take into account the impact on the economic security of the organisation M.R. Pinskaya Tax risk is the threat of additional taxes, fi nes, and penalties as a result of an inspection by tax authorities aimed at settling the differences between taxpaying organisations and regulatory agencies as to the content of tax laws and regulations.This can result in an increased tax burden for the economic entity The defi nition considers only the consequences of disputes between a taxpaying organisation and regulatory agencies, without assessing the adopted tax policy E.V. Chipurenko Tax risk is the likelihood of fi nancial losses for the taxpayer associated with a negative impact caused by changes in the tax laws and regulations or incorrect calculation of taxes by the organisation The effect of tax criteria on tax risk

Characteristics of the criterion Comments 1 2
Tax burden is lower than the industry average This criterion demonstrates the percentage of tax payments in the total revenue of an economic entity.Every year (on 5 May) the Federal Tax Service of Russia publishes updated information regarding the average tax burden in specifi c industries on its offi cial website.The data is summarised in Appendix 3 to "The Concept of the Planning System for On-Site Tax Audits".Values lower than the industry average during several reporting periods are a reason for fi eld audits and signifi cantly increase tax risks This criterion helps to prevent tax evasion schemes associated with contracting shell companies, which sell fi ctitious goods and services.
To minimise this risk, it is necessary to monitor all the transactions and agreements and control the fulfi lment of obligations by the contractors The criteria described in Table 3 serve as the basis for developing a system for a rapid response to occurring tax risks, which can be a component of a tax security system.Summing up the above, we can conclude that tax security is one of the key components of the economic security system in any organisation.This makes the assessment of possible tax risks and control over their elimination some of the most important tasks of managerial personnel.

Results
The effectiveness of the tax security system of an economic entity is based on managerial decisions aimed at developing and introducing measures that can ensure stable development, as well as preventing tax risks and violations of tax laws.
We believe that the main tools of protection from potential threats to tax security of an organisation are the following: 1) developing a reasonable tax accounting system; 2) tax analysis and the assessment of tax risks; 3) tax planning.Let's consider each tool for ensuring tax security separately.
Tax accounting is a system that summarises information in order to determine the tax base for a particular tax using data from primary documents classifi ed according to the requirements of the Tax Code of the Russian Federation.Tax accounting includes information about the income and expenditure of the organisation, the method of calculating the expenditure deductible for income tax purposes, the creation of provisions, and the amount of taxes and other state charges payable.This information is summarised in analytical tax ledgers, i.e. special forms used to systematise tax accounting data in a reporting period without distribution between ledger accounts.They can T a b l e 3 1 2 The taxpayer does not respond to inquiries from tax authorities related to the inconsistencies found in their performance parameters, and/or does not provide the tax authorities with the required documents, and/or has destroyed or damaged such documents, etc.
In order to prevent inspections, an economic entity should use an effective system of tax reporting that helps to minimise the number of mistakes in the statements submitted to tax authorities.If mistakes do occur, it is necessary to provide a due response to the tax authorities that will take into account the interests of representatives of both the tax authorities and the taxpaying organisation The taxpayer has registered and deregistered with tax authorities several times due to changing location ("migration" between tax agencies) If the taxpaying organisation has deregistered several times and reregistered with a new tax agency after changing its legal address, there is a high possibility of a fi eld audit, which increases tax risks The level of profi tability as reported in the fi nancial statement is noticeably different from the level of profi tability common for the corresponding area according to Federal Tax Service data Similar to tax burden, the data concerning the level of profi tability is annually updated and published on the offi cial website of the Federal Tax Service of Russia on 5 May (Appendix 4 to the Concept of the Federal Tax Service of Russia).Within this criterion, the level of profi tability is considered as being the profi tability of sold goods (services) and the profi tability of assets according to the type of economic activities.If the values are signifi cantly lower than average, tax risks increase

Performing business operations with high tax risk
Caution when dealing with contractors, starting with preliminary control of the fulfi lment of tax liabilities and a tax analysis of the consequences of every agreement, helps economic entities to mitigate potential tax risks O. M. Kupryushina, T. A. Pozhidaeva, A. A. Romanov be paper documents, electronic and (or) any other digital format and can be used as complementary to accounting registers, when the latter do not contain enough information to determine the tax base.Creating tax ledgers in accordance with the requirements of the existing tax laws minimises the risk of the organisation failing to fulfi l tax liabilities in full and in due time.
To develop a reasonable tax accounting system, the following conditions need to be satisfi ed: -regular monitoring of changes in tax legislation and the timely introduction of new rules to the tax accounting system; -development of an accounting policy for tax purposes that will guarantee that all tax indicators of fi nancial and business performance of the organisation are duly recorded; -correctness of primar y accounting documents used to determine the tax base in each reporting period; -proper analytical tax and accounting ledgers; -complete and accurate fi nancial and tax reporting.
An example of a tax accounting system taking into account all the above listed conditions is given in Fig. 1.This scheme makes it possible to use a combined approach.During the first stage, financial and tax accounting are performed in parallel.Analytical tax ledgers are used to record business activities that are not subject to financial accounting.Then, the results of financial and tax accounting are used in combined accounting registers, which makes it possible to prevent or minimise the number of mistakes in the accounting system and thus ensure a high level of tax security for the economic entity.
The next tool used to prevent tax threats is tax analysis.Tax analysis can include several stages (directions) (Fig. 2).
The fi rst stage includes assessment of the structure and dynamics of tax indicators by means of vertical and horizontal analysis.Then a factor analysis is performed, which determines the effect of separate factors on a particular performance indicator indicating the tax impact on the fi nancial and business activities of the organisation.
The second stage of tax analysis involves calculating the tax burden of the organisation, which characterises the quantitative effect of the total amount of tax payments on a particular indicator being analysed.

Fig. 1. A tax accounting system
The third stage includes structural and trend analyses of taxes and charges payable and the effect of separate factors resulting in the occurrence of debts.
The fourth stage of the analysis of tax liabilities involves qualitative and quantitative assessment of the consequences of tax optimisation measures introduced by the economic entity.
The fi nal stage of the analysis involves the qualitative and quantitative assessment of the consequences of tax optimisation measures introduced by the economic entity.
Besides tax analysis, it is also necessary to assess the tax risks of the organisation.
In order to do this, it is necessary to analyse possible threats associated with the functioning of the organisation and objective and subjective factors causing tax risks.
Then, it is necessary to develop a system for collecting and processing the information used for a risk assessment.In order to do this, fi nancial, tax, and other accounting data can be used, which can help to form a database taking into account all possible risk factors.
The next stage involves choosing basic indicators for risk assessment.The importance of a reasonable approach to this process is determined by the need of the economic entity to affect a particular performance indicator (or several indicators) depending on the purpose.The assessment of tax indicators can be both quantitative and qualitative, because quantitative analysis alone (without qualitative and predictive analyses) does not give objective assessment of the tax policy of the economic entity.If the obtained values of tax indicators are higher that the threshold values set by the Federal Tax Service, it is necessary to quickly neutralise the determined tax risk.This can be done, for instance, by reviewing a particular section of the tax policy or hiring an auditing company to develop risk prevention measures (acquiring tax consulting services), etc.
One of the possible tools for ensuring the tax security of an economic entity is a chart for express assessment of tax risks, which includes a list of indicators and corresponding measures for prevention or minimisation of tax threats to the economic security of the organisation.An example of such a chart is given in Table 4.
The fi rst fi ve indicators in Table 4 characterise the tax security of the organisation from the point of view of the possibility of fi eld audit.The other three indicators are calculated based on the financial and tax statements for the analysed period.Points characterising the level of tax security of the organisation according to the analysed indicators are given by an expert responsible for the development of the express assessment chart (e.g.deputy chief accountant or fi nancial manager) based on their professional opinion.
Risk mitigation measures presented in Table 3 are just examples and can vary depending on the purpose and the regularity of tax risk assessment in the organisation.For a more comprehensive and effective assessment of the tax security of the organisation, express assessment of tax risks should be performed every month.Another risk mitigation measure can be the introduction of a registry of enquiries from tax authorities that can be used for timely response.This will help to mitigate tax risks associated with the failure to respond to tax authorities in due time.An example of such a registry is given in Table 5.
The Date column is for the date when the enquiry was received.
The Due date stands for the last day when the response has to be sent.
The person in charge is the employee responsible for gathering the documents listed in the enquiry and preparing and sending the response.This can be a deputy chief accountant, and accountant, or an accounting assistant.
The Contractor is the counterparty mentioned in the enquiry.
The Period is the beginning and end of the period of time for which documents are required.
Status indicates if the documents required by tax authorities are ready.Possible options T a b l e 4 are "received", "processing", "waiting for the missing originals", "documents are ready", and "response sent".Section Notes is for any other information concerning the required documents and preparing a response to the enquiry.

A chart for express assessment of tax risks of an economic entity
Such a registry can help to make interactions with tax authorities faster with regard to the documents required by tax authorities, and can reduce the workload for the employees responsible for the process, since all the information will be systematised.
Another important tool for ensuring a high level of tax security is tax planning.This means that a taxpaying organisation has a right to use legal ways to minimise its tax liabilities.
Tax optimisation is one of the key elements of tax planning.It involves reducing the liabilities by purposeful legal activities, which include using all kinds of tax exemptions provided by the law, as well as other measures.Based on specific measures, approaches to tax optimisation can be divided into following groups.
1. Optimisation through development and introduction of a tax policy in the organisation.
2. Optimisation by means of changing and distinguishing types of legal relations within the economic entity (through law).
3. Optimisation through affecting taxable activities (by changing or reducing quantitative characteristics and using available tax exemptions).
There are two types of tax optimisation: prospective and situational.Prospective tax optimisation involves choosing an optimal legal form of business from the point of view of taxation taking into account the most common type of transactions.This will have a longterm effect on the amount of tax liabilities.Situational tax optimisation involves choosing the right negotiation strategy when dealing with contractors in order to reach an optimal agreement from the point of view of taxes payable.
Summing up the above, we can conclude that the use of the analysed tools and suggested measures for ensuring tax security of an organisation can signifi cantly increase the degree of economic security of organisations and protect them from tax threats, which can have a destructive effect on the fi nancial and business performance.

Discussion
The importance of tax security as a key functional component of economic security is stressed in a number of articles by both Russian and foreign scholars.Although all of them recognise the problem, the suggested solutions vary greatly.Thus, H. Altamimi (Altamimi et al. , 2023) points out that economic entities should develop their own strategies for ensuring tax security.Such strategies are actually development strategies based on tax optimisation within the norms set by the current tax laws.A similar approach was suggested by M. Eyal-Cohen (Eyal-Cohen, 2023).K. Stephen (Stephen, 2023) and Y. Babenko (Babenko et al., 2023) believe that the main problem is the fiscal policy of the government rather than the activities of economic entities.Experts believe that the state should reduce the tax burden for those taxpayers who invest in industries directly contributing to the economic security of point out that tax security as a component of economic security of an organisation should be provided for by an internal control system.However, we should note that besides the tax burden such a system controls a large number of other activities of the organisation.As a result, the problem of tax security might not be the primary focus of attention.
The results of our study, thus, demonstrated that there is no unified approach to the measures required for ensuring tax security of an organisation.We believe that although each of the analysed approaches focuses on important aspects of the tax component of economic security, they consider only theoretical aspects.None of the studies mentioned above suggested any specific solutions.This justifies the importance of the express assessment chart and the enquiry register suggested in the article.We should note that the structure and content of the suggested forms are not finite and can be adjusted for a particular economic entity, its industry, and operational specifics.
Therefore, using both the theoretical basis and the suggested tools for ensuring tax security, any organisation can form a unique system of tools and measures aimed at enhancing the quality of the tax component of its economic security and ensuring maximum performance, since such a system will be based on the specifics of operation of the organisation.

Conclusions
The tax security of an economic entity is a state when the organisation (as a taxpayer or a tax agent) is protected from financial and other tax-related losses.This state can be established by tax optimisation mechanisms that do not threaten the stable functioning of the organisation.It is also subject to accounting and economic analysis.
Tax risk management is one of the most important activities of any organisation.Reasonable distribution and planning of tax payments can ensure the tax security of an economic entity and bring additional fi nancial profi t in the form of money saved as a result of tax optimisation.
The article suggested a series of measures aimed at minimising tax risks, which can have a destructive effect on the solvency and fi nancial stability of the organisation and ultimately threat its economic security.
In particular, we suggested a chart for the express assessment of tax risks.This chart includes a list of indicators and corresponding measures aimed at prevention or minimisation of tax threats to the economic security of the organisation.We also suggested a registry of enquiries from tax authorities, which can help to respond quickly to such enquiries and thus neutralise the tax risks arising from the failure to provide an adequate response in due time.
Key instruments ensuring the tax security of an organisation are a reasonable tax accounting system, tax analysis, tax risk assessment, and tax planning.
The effectiveness of the tax security system of an economic entity is based on managerial decisions aimed at developing and introducing measures that can signifi cantly increase income while following the legal requirements under current market conditions.
Further studies of the problem can develop the suggested practical solutions by creating unifi ed tools for the assessment and monitoring of the tax component of the economic security of organisations.

Confl ict of Interest
The authors declare the absence of obvious and potential confl icts of interest related to the publication of this article.

Fig. 2 .
Fig. 2. Directions (stages) of tax analysis Для цитирования: Купрюшина, О. М., Пожидаева, Т. А., Романов, А. А. (2023).Применение учетноаналитического инструментария в целях обеспечения налоговой составляющей экономической безопасности организации.Вестник Воронежского государственного университета.Серия: Экономика и управление.(3), 86-100.DOI: https://doi.org/10.17308/econ.2023.3/11389 Tax authorities can consider this as misstatement of the actual fi nancial state of the taxpaying organisation.Losses over several years or any other period of time can be caused by increased production speed.However, in this case, other parameters, including capital expenditure and other investments, should grow.This attracts additional attention from the tax authorities We should keep in mind that the percentage of VAT deductions should not exceed 89 % of the calculated tax in a calendar year.Otherwise, tax risks grow The expenditure growth rate is higher than the income growth rate Tax authorities analyse the expenditure growth rate as compared to the income growth rate.When the expenditure growth rate is signifi cantly higher than the income growth rate, it can be considered as an attempt to overestimate income and underestimate expenditure, which increases tax risks