Risk-Oriented Tax Control and Its Impact on the Accounting of Logistics Operations

Abstract

The article examines the impact of risk-oriented tax control on the organization of accounting for logistics operations in the context of digitalization of tax administration and the growing role of automated tax monitoring systems. It is substantiated that logistics activities are characterized by a high level of tax risks due to the complexity of logistics chains, the transit nature of financial flows, the involvement of intermediaries, international transportation operations, and multi-level documentary support of business processes. Under such conditions, the traditional accounting model does not provide a sufficient level of adaptability to modern requirements of tax monitoring and tax compliance. The study systematizes the main tax risks arising in the course of logistics operations, including risks related to VAT administration, recognition of transit funds, documentary confirmation of transactions, interaction with non-residents, and operations with counterparties having signs of riskiness. Particular attention is paid to transport and freight forwarding activities, where incorrect accounting treatment of transit financial flows may lead to distortion of financial results and additional tax liabilities. The article proves that the accounting system in logistics companies should perform not only the function of recording business transactions but also the function of confirming their economic substance and ensuring the evidential validity of operations for tax control purposes. In this regard, the necessity of integrating elements of tax compliance, internal control, and risk management into the accounting and analytical support system of logistics enterprises is substantiated. A structural-logical model and a cyclical model of integration of tax risks into the accounting system of logistics operations are proposed. These models reflect the relationship between logistics processes, accounting procedures, tax risks, documentary support, and control mechanisms. Unlike traditional approaches, the proposed models are based on the principle of adaptability of accounting systems to the results of tax monitoring and automated risk assessment. The study also develops practical recommendations for improving the accounting policy of logistics enterprises. In particular, it is proposed to introduce separate accounting for transit funds, increase analytical detailing of accounting information by contractors, routes, agreements, and types of logistics services, strengthen documentary support of logistics operations, and implement internal procedures for counterparty verification. The importance of integration of accounting systems with CRM and ERP solutions for automated monitoring of risky transactions and real-time risk analysis is emphasized. It is determined that the implementation of the proposed approaches will contribute to increasing transparency of logistics operations, improving the quality of accounting information, minimizing tax risks, and strengthening the tax compliance system of logistics enterprises under conditions of digital transformation of tax administration.