| 000 | 03859namaa2200697uu 4500 | ||
|---|---|---|---|
| 001 | oapen90380 | ||
| 003 | oapen | ||
| 005 | 20251217011849.0 | ||
| 006 | a||||fo|||||||||0| | ||
| 007 | cr|mn|---annan | ||
| 008 | 240529s2024a||||fo|||||||||0|eng d | ||
| 014 |
_a1401051698 _bOCoLC |
||
| 020 | _a9781003456032 | ||
| 020 | _a9781032597218 | ||
| 020 | _a9781032597348 | ||
| 024 | 7 |
_a10.4324/9781003456032 _2doi |
|
| 035 | _a(OCoLC)1401051698 | ||
| 040 |
_aoapen _coapen |
||
| 041 | 0 | _aeng | |
| 042 | _adc | ||
| 072 | 7 |
_aL _2thema |
|
| 072 | 7 |
_aLA _2thema |
|
| 072 | 7 |
_aLN _2thema |
|
| 072 | 7 |
_aLNU _2thema |
|
| 100 | 1 |
_aKarwat, Piotr _4aut |
|
| 245 | 1 | 0 |
_aTax Compliance and Risk Management _bPerspectives from Central and Eastern Europe |
| 260 |
_bTaylor & Francis _bRoutledge [Imprint] _c2024 |
||
| 300 | _a1 online resource | ||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_acomputer _bc _2rdamedia |
||
| 338 |
_aonline resource _bcr _2rdacarrier |
||
| 490 | 1 | _aRoutledge Research in Tax Law | |
| 506 | 0 |
_aFree-to-read _fUnrestricted online access _2star |
|
| 520 | _aThe 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 |
_aOpen licence _0https://oapen.org/article/rights |
||
| 546 | _aeng | ||
| 650 | 0 | _aFinancial risk management. | |
| 650 | 0 | _aFiscal policy. | |
| 650 | 0 | _aTaxpayer compliance. | |
| 650 | 6 |
_aFinances _xGestion du risque. |
|
| 650 | 6 | _aPolitique fiscale. | |
| 650 | 7 |
_aFinancial risk management _2fast |
|
| 650 | 7 |
_aFiscal policy _2fast |
|
| 650 | 7 |
_aJurisprudence and general issues _2thema |
|
| 650 | 7 |
_aLAW / General _2bisacsh |
|
| 650 | 7 |
_aLAW / Taxation _2bisacsh |
|
| 650 | 7 |
_aLaw _2thema |
|
| 650 | 7 |
_aLaws of specific jurisdictions and specific areas of law _2thema |
|
| 650 | 7 |
_aTaxation and duties law _2thema |
|
| 650 | 7 |
_aTaxpayer compliance _2fast |
|
| 653 | _aanti-tax evasion | ||
| 653 | _achanging tax regulatory environment | ||
| 653 | _aEuropean Union | ||
| 653 | _aPerspectives from Central Europe | ||
| 653 | _aTax Compliance | ||
| 700 | 1 |
_aKarwat, Piotr _4edt |
|
| 700 | 1 |
_aKimla-Walenda, Katarzyna _4edt |
|
| 700 | 1 |
_aWerner, Aleksander _4edt |
|
| 793 | 0 | _aOAPEN Library. | |
| 856 | 4 | 0 |
_uhttps://library.oapen.org/handle/20.500.12657/90380 _zFree-to-read: OAPEN Library/DOAB: description of the publication _70 |
| 999 |
_c37037 _d37037 |
||