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Procedures for implementing the tax risk management system in an enterprise

Renata Burchart and Anna Bagieńska
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Renata Burchart: Uniwersytet Warmińsko-Mazurski w Olsztynie, Wydział Nauk Ekonomicznych
Anna Bagieńska: Politechnika Białostocka, Wydział Inżynierii Zarządzania

Collegium of Economic Analysis Annals, 2019, issue 54, 409-424

Abstract: The aim of the research is to analyse the factors affecting the effectiveness of the implementation procedure of the tax risk management system in an enterprise. The results of the analyses indicate that for correct and effective tax risk management in the entity it is necessary to: examine and establish areas of special tax risk, identify people who will manage this risk and deal with tax issues, indicate their scope of responsibility, introduce appropriate procedures in the company prepared in the form of instructions imposing specific persons, specific obligations, monitoring of changes in tax regulations, employee training, and verification whether the tax risk management system functions in the enterprise in a correct manner.

Keywords: stages of creating the tax risk management system; human factor in tax risk management; information systems in tax risk management (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:sgh:annals:i:54:y:2019:p:409-424