Chapter 13 Tax compliance assurance
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax comp...
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| Médium: | Online |
| Jazyk: | angličtina |
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Taylor & Francis
2024
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| On-line přístup: | https://library.oapen.org/handle/20.500.12657/90381 |
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| _version_ | 1869515079606599680 |
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| author | Staszkiewicz, Piotr Werner, Aleksander |
| author_browse | Staszkiewicz, Piotr Werner, Aleksander |
| author_facet | Staszkiewicz, Piotr Werner, Aleksander |
| author_sort | Staszkiewicz, Piotr |
| collection | Directory of Open Access Books |
| description | The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance. |
| format | Online |
| id | doab-20.500.12854ir-138214 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1382142025-07-18T09:45:54Z Chapter 13 Tax compliance assurance Staszkiewicz, Piotr Werner, Aleksander Tax Compliance,Perspectives from Central Europe,changing tax regulatory environment,European Union,anti-tax evasion thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance. 2024-05-23T04:23:38Z 2024-05-23T04:23:38Z 2024-05-22T09:34:59Z 2024 chapter https://library.oapen.org/handle/20.500.12657/90381 9781032597218 9781032597348 https://directory.doabooks.org/handle/20.500.12854/138214 eng open access image/jpeg image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/90381/1/9781003456032_10.4324_9781003456032-14.pdf https://library.oapen.org/bitstream/20.500.12657/90381/1/9781003456032_10.4324_9781003456032-14.pdf https://library.oapen.org/bitstream/20.500.12657/90381/1/9781003456032_10.4324_9781003456032-14.pdf Taylor & Francis Routledge 10.4324/9781003456032-14 10.4324/9781003456032-14 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 Tax Compliance and Risk Management Szkoła Główna Handlowa w Warszawie 9781032597218 9781032597348 Routledge 16 open access |
| spellingShingle | Tax Compliance,Perspectives from Central Europe,changing tax regulatory environment,European Union,anti-tax evasion thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law Staszkiewicz, Piotr Werner, Aleksander Chapter 13 Tax compliance assurance |
| title | Chapter 13 Tax compliance assurance |
| title_full | Chapter 13 Tax compliance assurance |
| title_fullStr | Chapter 13 Tax compliance assurance |
| title_full_unstemmed | Chapter 13 Tax compliance assurance |
| title_short | Chapter 13 Tax compliance assurance |
| title_sort | chapter 13 tax compliance assurance |
| topic | Tax Compliance,Perspectives from Central Europe,changing tax regulatory environment,European Union,anti-tax evasion thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| topic_facet | Tax Compliance,Perspectives from Central Europe,changing tax regulatory environment,European Union,anti-tax evasion thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| url | https://library.oapen.org/handle/20.500.12657/90381 |
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