Procedury wdrożeniowe systemu zarządzania ryzykiem podatkowym w przedsiębiorstwie

Renata Burchart , Anna Bagieńska

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
Author Renata Burchart
Renata Burchart,,
-
, Anna Bagieńska (FEM / DFA)
Anna Bagieńska,,
- Department of Finance and Accounting
Other language title versionsProcedures for implementing the tax risk management system in an enterprise
Journal seriesRoczniki Kolegium Analiz Ekonomicznych, ISSN 1232-4671, (0 pkt)
Issue year2019
No54
Pages409-423
Publication size in sheets0.7
Keywords in Englishstages of creating the tax risk management system, human factor in tax risk management, information systems in tax risk management
URL http://rocznikikae.sgh.waw.pl/p/roczniki_kae_z54_31.pdf
Internal identifierROC 19-20
Languagepl polski
LicenseJournal (articles only); author's final; Other open licence; with publication
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 12-02-2020, ArticleFromJournal
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