Factor-Based System for Internal Corporate Monitoring of Risks Associated with Unscheduled Field Tax Audits

Abstract

Introduction. Currently, the system of interaction between the Federal Tax Service of the Russian Federation (FTS) and business entities is undergoing active modernization, particularly through the implementation of tax monitoring regimes. However, not all organizations can participate in this new format of cooperation, despite all economic entities facing similar tax and associated reputational risks. This makes the development and implementation of a universal tool for operational monitoring of unscheduled field tax audit risks particularly relevant. 
Aim. To develop and test a factor-based system for monitoring the risks of unscheduled field tax audits to reduce organizational reputation risks and prevent tax violations.
Materials and Methods. Classical tools of economic analysis and risk self-assessment criteria were used in the factor analysis. Elements of deterministic analysis, as well as statistical analysis of regulated financial reporting of the business entity, were employed. As an example, calculations were performed based on the organization LLC "DELTA TRADE," which manufactures electrical equipment in the Nizhny Novgorod region, using the general taxation system and classified by the FTS criteria as a medium-sized enterprise.
Results. Factor models have been developed to assess the impact of indicator changes based on the dynamics of their constituent elements. These elements are derived through matching line items in regulated accounting statements with determinant criteria from taxpayer risk self-assessment frameworks. 
Conclusions. The selected set of monitoring elements – identified through analysis of existing empirical research and theoretical foundations – ensures the practicality and universal applicability of the proposed factor-based system for monitoring risks of unscheduled field tax audits.

To cite: Bardakov A.A., Igonina E.S., Shokh M.A., Klochukhina Y.A. Factor-Based System for Internal Corporate Monitoring of Risks Associated with Unscheduled Field Tax Audits. Research in Economic and Financial Problems. 2025;2:7. https://doi.org/10.31279/2782-6414-2025-2-7