Tax controlling as an element of the system of internal control of an economic entity

Tax controlling contains the basis of the theoretical aspects of corporate planning, which led to the concept of controlling, and were then transferred to tax planning. The specific problem of tax controlling arises not due to uncertainty regarding the tax assessment of the currently planned situation, but also as a result of changes in the tax and legal situation over time. The constantly changing tax system it difficult to develop a tax-optimized solution that will remain unchanged in the long term. Tax changes require a detailed study of the degree of adaptation of the solution found to the changed conditions. The article discusses the concept of tax controlling as a structural element of the internal control system of an economic entity, its functionality, goals and objectives.