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ORGANIZATION OF COMPLIANCE CONTROL IN THE MANAGEMENT OF TAX RISKS TO ENSURE THE ECONOMIC SECURITY OF THE ENTERPRISE

In crisis situations and globalization of economic processes, the largest organizations, in order to effectively manage and solve problems, implement more sophisticated control models that combine internal control and risk management subsystem - compliance control, which develops procedures and relevant paperwork governing such complex management and control processes. The article considers issues related to the definition of compliance control, its role in the subsystem of tax risk management and analysis of tax costs, goals and objectives in the enterprise management system, as well as ensuring economic security. The classification of principles of compliance control is offered, which includes: special status, efficiency of interpretation, data integration, unification, informativeness, efficiency. It is determined that compliance control should be understood as a set of different types of control, logically embedded in the business processes of the economic entity with the definition of responsible employees, computerization, regulatory and organizational and analytical documentation formed to regulate the activities of employees. their compliance with external and internal requirements of regulations. The solution to the problem of forming the competencies of the compliance controller is currently archival, because from the standpoint of the risks of the economic entity increases the personal risks of the specialist responsible for their monitoring and management. Characteristic features inherent in internal control and compliance control are identified. The author proposed the concept of building a model of compliance control in the organization, which is based on a single accounting and tax information system that allows you to consider business processes in all aspects and minimize tax risks, which is a key aspect of modern business management.