Tax Compliance Management Systeme
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Tax Compliance Management Systeme
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Author : Alexander Geißler
language : de
Publisher:
Release Date : 2021-06
Tax Compliance Management Systeme written by Alexander Geißler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06 with categories.
Tax Compliance Management Systeme Im Umsatzsteuerrecht Chancen Und Herausforderungen
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Author : Florian Esser
language : de
Publisher: GRIN Verlag
Release Date : 2022-09-02
Tax Compliance Management Systeme Im Umsatzsteuerrecht Chancen Und Herausforderungen written by Florian Esser and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-02 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Zielsetzung der Arbeit ist es, die Chancen und Vorteile darzustellen, die sich durch den Einsatz eines Tax Compliance Management Systems (TCMS) im Bereich Umsatzsteuer für Unternehmen steuerlich, aber auch wirtschaftlich ergeben. Ferner soll aufgezeigt werden, welche Herausforderungen sich bei der Implementierung und im laufenden Einsatz ergeben und wie diese einzuschätzen sind. Auf der Basis der gesetzten Ziele lässt sich folgende Forschungsfrage formulieren: Welche Chancen und Herausforderungen ergeben sich durch den Einsatz eines Tax Compliance Management Systems für Unternehmen? Die Arbeit wertet hierfür die vorherrschende steuerrechtliche und betriebswirtschaftliche Literatur, die die Themen Compliance, Tax Compliance und Tax Compliance Management Systeme behandelt, aus. Im ersten Abschnitt der Arbeit werden die notwendigen Begrifflichkeiten definiert, Abgrenzungen zu ähnlichen Themen vorgenommen und der grobe rechtliche Rahmen dargestellt. Der Hauptteil der Arbeit wird in drei Teile separiert. Im ersten Teil werden die Chancen des Einsatzes eines Tax Compliance Management Systems aufgezeigt. Hier werden steuerrechtliche Chancen und Vorteile wie auch allgemeine wirtschaftliche Chancen herausgearbeitet. Im zweiten Teil des Hauptteils werden die Grundelemente eines Tax Compliance Management Systems und die Ausgestaltung im Bereich der Umsatzsteuer veranschaulicht. Abgerundet wird der zweite Teil von der Darstellung der möglichen Herausforderungen, die sich bei der Einrichtung und im laufenden Betrieb ergeben. Der letzte Teil des Hauptteils legt das Risiko der Umsatzsteuer für Unternehmen anhand der Beispiele der Karussell- und Streckengeschäfte dar und veranschaulicht mögliche präventive Maßnahmen. Zum Abschluss werden die größten Herausforderungen den möglichen Chancen und Vorteilen eines TCMS gegenübergestellt, und es erfolgt eine Bewertung, für welche Unternehmen ein Tax Compliance Management System sinnvoll oder sogar verpflichtend ist.
Tax Compliance And Risk Management
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Author : Piotr Karwat
language : en
Publisher: Taylor & Francis
Release Date : 2023-11-23
Tax Compliance And Risk Management written by Piotr Karwat and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-23 with Law categories.
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.
Co Operative Tax Compliance Building Better Tax Control Frameworks
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-05-13
Co Operative Tax Compliance Building Better Tax Control Frameworks written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with categories.
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.
Tax Compliance Management Systeme Als Weg Zu Mehr Steuerehrlichkeit Und Rechtssicherheit
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Author : Viola Gomoll
language : de
Publisher:
Release Date : 2021
Tax Compliance Management Systeme Als Weg Zu Mehr Steuerehrlichkeit Und Rechtssicherheit written by Viola Gomoll and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Electronic books categories.
Tax Compliance Management System
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Author : Anne Hein
language : de
Publisher:
Release Date : 2018
Tax Compliance Management System written by Anne Hein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Betriebswirtschaft
Measures Of Tax Compliance Outcomes A Practical Guide
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Measures Of Tax Compliance Outcomes A Practical Guide written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-24 with categories.
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
Tax Compliance Management System Tcms
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Author : Walter Niemann
language : de
Publisher:
Release Date : 2018-09
Tax Compliance Management System Tcms written by Walter Niemann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09 with categories.
Cooperative Compliance
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Author : Jeffrey Owens
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-18
Cooperative Compliance written by Jeffrey Owens and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-18 with Law categories.
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Tax Compliance And Tax Morale
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Author : Benno Torgler
language : en
Publisher: Edward Elgar Publishing
Release Date : 2007-01-01
Tax Compliance And Tax Morale written by Benno Torgler and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Business & Economics categories.
The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
