Title:

Tax Compliance as an Element of the Corporate Compliance Management System

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Tax compliance jako element systemu zarządzania zgodnością w przedsiębiorstwie

Creator:

Sulik-Górecka, Aleksandra

Subject and Keywords:

management ; taxes ; corporate governance ; corporate social responsibility ; zarządzanie ; podatki ; ład korporacyjny ; społeczna odpowiedzialność biznesu

Description:

Financial Sciences. Nauki o Finansach, 2022, vol. 27, no. 1, s. 44-57

Abstrakt:

The aim of the paper was to identify areas of the compliance management system and assess the advisability of including tax compliance within the compliance management system. The methodology involved an analysis of relevant literature, legal acts and compliance standards. The empirical part presents the results obtained, having analysed areas of compliance management systems in a sample of ten entities listed on the WSE and included in the WIG20 index. The studied entities were found to present a variety of information on compliance management systems without taking into account the area of tax compliance. According to the author, the implementation of a coherent overall compliance management system would bring many benefits regarding the fulfillment of tax obligations – e.g. in the field of Mandatory Disclosure Rules (MDR) or transfer pricing – and also facilitate the conclusion of the so-called cooperation agreements in the area of taxes and the Advanced Pricing Agreements (APA).

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2022

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2022.1.04

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2022, vol. 27, no. 1

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu