TY JOUR TI INTERNAL CONTROL AS A TOOL TO REDUCE THE TAX RISKS OF AN ECONOMIC ENTITY KW economic entity KW elements of internal control KW tax obligations KW accounting policy for tax purposes KW accounting (financial) statements KW tax reporting KW stages of tax verification JO Russian Journal of Management AU Krishtaleva, T.I. AU Kachkova, O.E. PY 2025 IS 13 PB Publishing Center RIOR