Tax Compliance and Risk Management (notice nᵒ 37037)
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| 001 - CONTROL NUMBER | |
| control field | oapen90380 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | oapen |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251217011849.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr|mn|---annan |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240529s2024a||||fo|||||||||0|eng d |
| 014 ## - | |
| -- | 1401051698 |
| -- | OCoLC |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781003456032 |
| International Standard Book Number | 9781032597218 |
| International Standard Book Number | 9781032597348 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.4324/9781003456032 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1401051698 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | oapen |
| Transcribing agency | oapen |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | L |
| Source | thema |
| Subject category code | LA |
| Source | thema |
| Subject category code | LN |
| Source | thema |
| Subject category code | LNU |
| Source | thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Karwat, Piotr |
| Relationship | aut |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Compliance and Risk Management |
| Remainder of title | Perspectives from Central and Eastern Europe |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Taylor & Francis |
| -- | Routledge [Imprint] |
| Date of publication, distribution, etc. | 2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Routledge Research in Tax Law |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Free-to-read |
| Standardized terminology for access restriction | Unrestricted online access |
| Source of term | star |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE | |
| Terms governing use and reproduction | Open licence |
| Authority record control number or standard number | https://oapen.org/article/rights |
| 546 ## - LANGUAGE NOTE | |
| Language note | eng |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial risk management. |
| Topical term or geographic name entry element | Fiscal policy. |
| Topical term or geographic name entry element | Taxpayer compliance. |
| Topical term or geographic name entry element | Finances |
| General subdivision | Gestion du risque. |
| Topical term or geographic name entry element | Politique fiscale. |
| Topical term or geographic name entry element | Financial risk management |
| Source of heading or term | fast |
| Topical term or geographic name entry element | Fiscal policy |
| Source of heading or term | fast |
| Topical term or geographic name entry element | Jurisprudence and general issues |
| Source of heading or term | thema |
| Topical term or geographic name entry element | LAW / General |
| Source of heading or term | bisacsh |
| Topical term or geographic name entry element | LAW / Taxation |
| Source of heading or term | bisacsh |
| Topical term or geographic name entry element | Law |
| Source of heading or term | thema |
| Topical term or geographic name entry element | Laws of specific jurisdictions and specific areas of law |
| Source of heading or term | thema |
| Topical term or geographic name entry element | Taxation and duties law |
| Source of heading or term | thema |
| Topical term or geographic name entry element | Taxpayer compliance |
| Source of heading or term | fast |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | anti-tax evasion |
| Uncontrolled term | changing tax regulatory environment |
| Uncontrolled term | European Union |
| Uncontrolled term | Perspectives from Central Europe |
| Uncontrolled term | Tax Compliance |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Karwat, Piotr |
| Relationship | edt |
| Personal name | Kimla-Walenda, Katarzyna |
| Relationship | edt |
| Personal name | Werner, Aleksander |
| Relationship | edt |
| 793 0# - | |
| -- | OAPEN Library. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://library.oapen.org/handle/20.500.12657/90380">https://library.oapen.org/handle/20.500.12657/90380</a> |
| Public note | Free-to-read: OAPEN Library/DOAB: description of the publication |
| Access status | 0 |
Pas d'exemplaire disponible.
