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The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs [PDF]
SSRN Electronic Journal, 2020 AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions.
Eva Eberhartinger, Maximilian Zieser
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ORGANIZATIONAL FOUNDATIONS OF THE LEGAL CATEGORY «COMPLIANCE» IN THE BANKING SYSTEM OF UKRAINE
Науково-інформаційний вісник Івано-Франківського університету права імені Короля Данила Галицького, 2023 Purpose. The purpose of the article is to analyze the organizational foundations of the legal category «compliance» in the banking system of Ukraine. Methodology.
Pitsyk K.
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DEFINITION AND MEASUREMENT OF RISK IN COMPLIANCE MANAGEMENT
Стратегические решения и риск-менеджмент, 2020 The article is devoted to the problem of defining and measuring risk in compliance management - an important management function of a company aimed at complying with laws and ethical norms.
A. M. Krepysheva +2 more
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Вестник Пермского университета: Серия Экономика, 2017 The issues concerning public welfare and sustainable growth that is possible when economic agents behave conscientiously are currently significant. The main purpose of the present study is to substantiate economically the role and the main points of a ...
Vilena Anatol’evna Yakimova
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Overview of New Soft-Law Materials Designed to Promote Competition Law Compliance in Serbia [PDF]
Yearbook of Antitrust and Regulatory Studies, 2023 The last three years have been very dynamic for the competition authority in Serbia. The newly elected Council and President of the Commission for Protection of Competition (Serbian NCA) have brought a much-needed change to competition enforcement in ...
Maja Dobrić
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Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
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Ethics as a risk management strategy: the Australian experience [PDF]
, 2003 This article addresses the connection of ethics to risk management, and argues that there are compelling reasons to consider good ethical practice to be an essential part of such risk management. That connection has significant commercial outcomes, which
Armstrong, Anona, Francis, Ronald
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In Defense of the Dealers: Why the SEC Should Allow Substituted Compliance with the European Union for Security-Based Swap Dealers [PDF]
, 2016 Following the 2008–2009 financial crisis, legislators around the world enacted laws that regulated the over-the-counter (OTC) derivatives markets for the first time.
Welling, John
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conceptual Provisions of compliance as a Form of Internal control in Economic Entities
Учёт. Анализ. Аудит, 2020 The article is devoted to the issues of the organization of compliance as a type of internal control forms and the possibility of applying methodological approaches to it that are typical for the organization of the internal control system.
Zh. A. Kevorkova, N. G. Sapozhnikova
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, 2017 Compliance-risk is an intermediate element of two concepts - the probability of occurrence of losses appears due to non-compliance by the organization and its employees with the requirements of legislation, regulatory legal acts of the authorized body ...
Pererva, P. G. +2 more
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