Procedures for implementing the tax risk management system in an enterprise
Renata Burchart and
Additional contact information
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
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)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://rocznikikae.sgh.waw.pl/p/roczniki_kae_z54_31.pdf Full text (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:sgh:annals:i:54:y:2019:p:409-424
Access Statistics for this article
Collegium of Economic Analysis Annals is currently edited by Joanna Plebaniak, Beata Czarnacka-Chrobot
More articles in Collegium of Economic Analysis Annals from Warsaw School of Economics, Collegium of Economic Analysis Contact information at EDIRC.
Bibliographic data for series maintained by Michał Bernardelli ().