Relevant bibliographies by topics / Tax compliance risks

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax compliance risks'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Tax compliance risks"

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نجم, دعاء مؤيد, and بلاسم جميل خلف. "Formulate a strategy to manage tax compliance risks." مجلة دراسات محاسبية ومالية 14, no. 46 (2019): 1–17. http://dx.doi.org/10.34093/jafs.v14i46.385.

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This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are
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AKSENOVA, A. A., and I. E. KONOVALENKO. "TAX COMPLIANCE CONTROL AS A TOOL TO PROTECT AGAINST TAX RISKS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 78–85. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.014.

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The article discusses the importance of tax compliance control as one of the tools to protect entrepre-neurs from tax risks. The article presents different points of view of modern economists who study the role of compliance control in organizations, as well as justifies the need and describes the possible benefits of im-plementing this system.
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Яровова, В., V. Yarovova, Н. Жукова, N. Zhukova, Андрей Шишкин, and Andrey Shishkin. "Improving the Efficiency of Internal Control When Calculating with the Budget." Scientific Research and Development. Economics 7, no. 3 (2019): 66–70. http://dx.doi.org/10.12737/article_5cfe0bd488d180.74936337.

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The article analyzes the possibility of reducing tax risks in the enterprise through the introduction of tax compliance. The main stages of tax compliance implementation are presented. The method of tax risk management on the introduction of tax compliance is substantiated.
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Binauli Nanthuru, Stella, Liu Pingfeng, Nie Guihua, and Victoria Lucas Mkonya. "An Assessment of Risk Management Practices of SME Taxpayers in Malawi and their Impact on Tax Compliance." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 4 (2018): 7–17. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.44.1001.

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This study assesses understanding of Risk, and extent of risk management practices in Small and Medium Enterprise (SME) taxpayers in Malawi, subsequently, investigates their relationship with financial performance and tax compliance. The study focuses on unlimited business sectors of SME taxpayers which drew a representation of our sample of 324 SMEs, using Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze and test hypotheses. Results indicate that half of the SME taxpayers are aware of risks, but only 23% of respondents underwent any training on risk management. 90% of re
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Prodanova, Natalia Alekseevna, Elena Ivanovna Zatsarinnaya, Lyudmila Viktorovna Sotnikova, Sergey Nikolaevich Kosnikov, Ilya Valerievich Sorgutov, and Alexander Alexeevich Savin. "Compliance in the tax administration system." LAPLAGE EM REVISTA 7, Extra-E (2021): 321–26. http://dx.doi.org/10.24115/s2446-622020217extra-e1198p.321-326.

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In recent years, there have been changes in the tax legislation of Russia. Constantly changing living conditions, the digitalization of the economy, the introduction of new developments do not allow the tax sector to remain at the same level as yesterday. Improving the environment for the prosperity of entrepreneurship entails not only an improvement in the economic situation, but also risks associated with non-compliance with tax legislation. In this connection, there is a need to strengthen control. The process that has been gaining popularity recently is becoming "compliance", in particular
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Ovcharova, Elena, Kirill Tasalov, and Dina Osina. "Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers." Russian Law Journal 7, no. 1 (2019): 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.

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The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issue
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Segal, Talya, and Warren Maroun. "Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa." Journal of Economic and Financial Sciences 7, no. 2 (2014): 375–92. http://dx.doi.org/10.4102/jef.v7i2.146.

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Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this research is to explore policies and procedures relied on by tax authorities in the United States of America, the United Kingdom and South Africa to encourage a culture of compliance with tax laws. For this purpose, the research differentiates between specific and generic tax risks. These include transaction, operational, compliance, financial accounting, p
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Aswar, Khoirul. "The Influencing Factors on Taxpayer Compliance: A Conceptual Approach." Information Management and Business Review 11, no. 4(I) (2020): 27–32. http://dx.doi.org/10.22610/imbr.v11i4(i).2987.

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Starting from the assumption that the problem of taxpayer compliance is important issues throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do so acts of avoidance, evasion and tax neglect. this research seeks to find out to what extent taxpayers registered with SAMSAT Bekasi City fulfill Motorized vehicle tax liability. Drawing from institutional theory, this study has six objectives: (i) to find out the application of understanding of regulations taxation of taxpayer compliance, (ii) to determine t
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Klepper, Steven, and Daniel Nagin. "Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution." Law & Society Review 23, no. 2 (1989): 209. http://dx.doi.org/10.2307/3053715.

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Jason, Guy, and Shivani Joshi. "Policy Forum: Future Workforce Models—Enabling the Shift." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (2021): 559–74. http://dx.doi.org/10.32721/ctj.2021.69.2.pf.jason.

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Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the
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Dissertations / Theses on the topic "Tax compliance risks"

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Kanee, Emmanuel Lah. "Strategies to Manage Transfer Pricing Risks." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.

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Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational doc
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Miyoshi, Roberto Kazuo. "Riscos de conformidade tributária: um estudo de caso no estado de São Paulo." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-18012012-103321/.

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Nesta pesquisa foram analisados os riscos tributários relacionados à conformidade tributária paulista concernente ao ICMS. Para obter dados em profundidade com vistas a alcançar o objetivo da pesquisa, utilizou-se de um estudo de caso de uma indústria que implantou um gerenciamento de riscos tributários, até então inexistente. Através de entrevistas e observações realizadas no ambiente da empresa, foi possível delinear os processos e procedimentos pertinentes ao ICMS paulista, e socorrendo-se à metodologia sugerida pelo Committee of Sponsoring Organization of the Treadway Commission (COSO) par
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Lopes, Maria de Fátima Gomes. "Uma análise qualitativa ao fenómeno da economia paralela." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/21156.

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Mestrado em Gestão de Projetos<br>Na gestão de projetos existe a consciência em calcular e avaliar o risco em todas as suas fases do ciclo para diminuir o erro. Perceber a existência do risco, analisá-lo e minimizá-lo são processos da gestão do risco que se encontram presente em todas as situações no dia a dia. O presente estudo tem como objetivo analisar a perceção que os contribuintes singulares comuns e de profissionais ligados a diversas áreas (com base em Vicente, 2017), residentes em Portugal, possuem acerca dos pagamentos com “dinheiro na mão”. Este trabalho é, empiricamente, constituí
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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor
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Akhand, Z. "Tax compliance in immigrant communities : Bangladeshis in the UK." Thesis, University of Exeter, 2019. http://hdl.handle.net/10871/36372.

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This thesis employs Bourdieu's theory of practice to explore small immigrant business owners' adaptation to the host country's income tax system. In doing this, the thesis applies a sociological perspective in the theorizing and study of their tax compliance behaviour. Drawing on a survey (N=101) and in-depth interviews (N=27) with Bangladeshi family business owners and their tax advisers in the UK, this thesis demonstrates that immigrant business owners' engagement with the host country's tax system is grounded in the sociocultural status they inherit from their country of origin, even though
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Anderson, Warwick Wyndham. "Prior tax withholdings, decision frames and movements in taxpayers' risk preferences with respect to non-compliance." Thesis, University of Canterbury. Accounting and Information Systems, 1996. http://hdl.handle.net/10092/2715.

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This study replicates and extends Dusenbury (1994). A sample of 132 New Zealand taxpayerparticipants performed a laboratory experiment consisting of four decision problems relating to tax situations and two decision problems relating to other financial contexts. The focus of interest was the power of each tax context's stated prepayment position to induce a decision frame (as predicted by Prospect Theory) capable of determining each participant's risk preferences. The use of a repeated measures analysis of variance procedure (general linear model) allowed for within-subject comparisons so that
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Mahmood, Marhaini. "Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/57049/.

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The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively. Tax administrations are faced with challenges to ensure voluntary compliance with the tax law. Compliance risk that is generally faced by tax administrations in relation to the implementation of the Self-Assessment System (SAS) is further explored. A well-designed risk management strategy enables tax administrations to manage risks efficiently whilst reduc
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Hunt, Nicholas. "Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc849613/.

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Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is needed to enable policymakers to craft tax policies that maximize voluntary compliance. Prior research
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Malmberg, Johanna, Leo Doherty, and Pontus Josefsson. "En fallstudie av den förstärkta relationen mellan skattemyndigheter och stora företag." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9654.

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<p>Skattemyndigheter världen över arbetar med att hantera den skatteinbetalning som behövs för att finansiera och driva samhället. Fullständig skatt betalas inte in och de uteblivna skatteintäkterna utgör det så kallade skattefelet, vilket definieras som skillnaden mellan den teoretiskt korrekta skatten som borde betalats in och den faktiskt fastställda skatten. Alla skattemyndigheter arbetar med olika medel och i olika omfattning för att minska skattefelet. De utför delvis kontroller och granskningar samt informerar och uppmuntrar skattebetalarna till att göra rätt. Kontroller kan utföras del
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Mendes, Bruno Miguel de Magalhães Soares. "Estudo de incumprimento da situação contributiva e fiscal das empresas utilizando redes neuronais." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/13988.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O objectivo principal desta dissertação de Mestrado prende-se com o desenvolvimento de um modelo de risco de incumprimento contributivo e fiscal das empresas junto do Estado. Para tal utilizaram-se dados contabilísticos, financeiros e económicos das mesmas. Esta temática, de relevante importância para as empresas, investidores, trabalhadores, Estado e para a consolidação da economia, não tem sido alvo de grande atenção nem por parte dos académicos, nem por parte da sociedade civil. Na construção do modelo recorreu-se a uma téc
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Books on the topic "Tax compliance risks"

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Das, Ronmoy. Risk analysis & reform in the Indian income tax: Compliance management strategies in a globalized environment. UBS Publishers' Distributors, 2011.

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Book chapters on the topic "Tax compliance risks"

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Cullen, Ann. "Time to Rethink the Corporate Tax." In Governance, Risk, and Compliance Handbook. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch4.

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Conte, Daniela. "Tax Risk Management Between Tax Authorities and Large Companies: The Cooperative Compliance Regime." In The Future of Risk Management, Volume I. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14548-4_16.

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van den Broek, Harm. "Tax Risk Management and the Paradox of Cooperative Compliance." In The Future of Risk Management, Volume I. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14548-4_13.

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Marques de Oliveira Neto, Arnaldo. "The Management of Tax Risks in Mergers and Acquisitions - The Importance of Tax Due Diligence." In Risk Management [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.96964.

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The purpose of this chapter is to demonstrate the importance of tax risk management in mergers and acquisitions processes by conducting an investigative work called due diligence. To achieve this objective, bibliographic and documentary research was used, as part of exploratory research. In topic 1 it is evidenced that the complexity of tax systems around the world has demanded increasing attention from companies to avoid undesirable cash disbursements for payment of infringement notices arising from questioning by tax authorities related to improper procedures of companies when paying taxes. Additionally, it has required them to be diligent in identifying lawful tax planning alternatives to optimize the tax burden on their operations. In topic 2 the responsibility of company administrators in the management of tax risks is exposed. Topic 3 explains the importance of accounting, tax and legal due diligence in merger and acquisition processes. Finally, topic 4 analyzes the main aspects of due diligence in the tax area. In view of all the exposed in this chapter, it will remain clear to readers the importance of the tax due diligence of the target company, as a way to minimize risks in the decision-making process of the managers of the purchasing company that may compromise the success of the merger and acquisition operation, as well as not subjecting them to administrative and judicial suits, for non-compliance with their fiduciary duties of diligence and loyalty in relation to the company of which they are executives. Additionally, the study’s results suggest that companies—in compliance with the guidelines and limits set by the board—choose the appropriate and specific techniques of risk management, especially those related to minimization, immunization, and transferring these risks. The recommendations derive from the need to identify and manage tax risks, from the point of view of good corporate governance practices. This study may serve as a reference to companies in general, when studying, developing, and implementing recommendations for the identification and minimization of tax risks, as well as in the development of a work program that allows them to conduct due diligence work in target companies.
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"Tax compliance risk." In Tax Administration 2017. OECD, 2017. http://dx.doi.org/10.1787/tax_admin-2017-9-en.

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Walker-Munro, Brendan. "Use of Big Data Analytics by Tax Authorities." In Legal Regulations, Implications, and Issues Surrounding Digital Data. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-3130-3.ch005.

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This chapter provides a thematic analysis for the Australian context of the legality and challenges to the use of big data analytics to identify risk, conduct compliance action, and make decisions within the tax administration space. Recent federal court jurisprudence and research is discussed to identify common themes (i.e., privacy/opacity, inaccuracy/bias, and fairness/due process) currently influencing the legal treatment of big data analytics within the tax administration and compliance environment in Australia.
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"Tax Compliance by the Very Wealthy: Red Flags of Risk." In Taxing Democracy. Routledge, 2017. http://dx.doi.org/10.4324/9781315241746-18.

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Conference papers on the topic "Tax compliance risks"

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Stankevicius, Evaldas, and Kristina Kundeliene. "Theoretical Approach to Taxpayers’ Segmentation." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.067.

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Current taxpayers’ segmentation is relatively limited and static. The existing segmentation problem, which is related to the taxpayers ‘behaviour, requires modern segmentation-analysis methods and models, which would evaluate the change of economic and psychographic taxpayers‘indicators. Purpose of the study: to provide conceptual taxpayers’ segmentation model, which allows to classify and analyse them according to the taxpayers’ behaviour and known legal facts. Research is based on analytical approach, there were invoked a systemic, logical and comparative analysis of scientific literature. F
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Hemberg, Erik, Jacob Rosen, Geoff Warner, Sanith Wijesinghe, and Una-May O'Reilly. "Tax non-compliance detection using co-evolution of tax evasion risk and audit likelihood." In ICAIL '15: 15th International Conference on Artificial Intelligence and Law. ACM, 2015. http://dx.doi.org/10.1145/2746090.2746099.

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McElligott, John A., Joe Delanty, and Burke Delanty. "Full Flow High Pressure Hot Taps: The New Technology and Why It’s Indispensable to Industry." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2095.

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The connection of a new pipeline lateral or loop to an existing high pressure pipeline system has always been fraught with high costs and the potential for major system impacts. Pipeline owners and operators have historically had to choose between a traditional cold connection with its high associated costs and a less expensive but more mysterious hot tap. Although the cost savings of a hot tap have always been considerable, they were not always sufficient to justify the risk of complications during the branch weld or hot tap or during the subsequent operation of the system. Despite their extr
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Obeid, Ahmad Fayyad, Eugene Bespalov, Dharam Sanghavi, et al. "Offshore Installation of Rigless Shuttle ESP." In SPE/IADC Middle East Drilling Technology Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/202109-ms.

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Abstract Electric submersible pumps (ESPs) used as an artificial lift method have a relatively short life span despite the industry's efforts to improve reliability. The resulting economic impact realized in workover costs and production loss is substantial. This has driven efforts toward design change by introducing retrievable ESP independent of the completion string and hence extending ESP wells’ life cycle. This paper covers the company's first installation of a rigless shuttle ESP system, including a customized completion design and special deployment procedures. A comprehensive approach
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Reports on the topic "Tax compliance risks"

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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