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Aggressive Tax Planning and Tax Risk Management
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016Tax risk management is increasingly occupying the interest of not only the tax authorities but also tax managers in companies. With increased scrutiny in the wake of recent high-profile tax cases, the issue will gain prominence. This article discusses some of the matters relevant to tax risk management.
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AbstractThe following sections are included:Systemic Risk and the Financial Crisis of 2007 to 2009Regulating Systemic RiskObstacle 1: Measuring Systemic RiskObstacle 2: Implementing the Tax on Systemic RiskObstacle 3: Is Moral Hazard Solved?The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010Measuring Systemic RiskReducing Systemic ...
Viral V. Acharya +3 more
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SSRN Electronic Journal, 2009
Tax Risk Management requires seven steps to ensure complete compliance by taxpayers, in an international environment where tax authorities are becoming better equipped and organized in closing tax gaps. Part of the process of tax authorities is the formation of Large Tax Units that expect to classify taxpayers into two categories: co-operative ...
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Tax Risk Management requires seven steps to ensure complete compliance by taxpayers, in an international environment where tax authorities are becoming better equipped and organized in closing tax gaps. Part of the process of tax authorities is the formation of Large Tax Units that expect to classify taxpayers into two categories: co-operative ...
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Financial Constraints, Tax Risk and Tax Avoidance
Korean Accounting Information Association, 2021Jeong-yeon Kang, Young-chul Kim
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Firm Valuation, Corporate Taxes, and Default Risk
The Journal of Finance, 1975SINCE MODIGLIANI AND MILLER [10] demonstrated that the values of firms in the same risk class are equal and are independent of the capital structure of the firm if the probability of default is zero and there are no taxes, a number of extensions of these results to the case of default risk have been given by Stiglitz [16], Smith [15], Baron [2, 3], and
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Tax Avoidance, Tax Risk, and Valuation Errors
Korean Journal of Taxation Research, 2021Sangkwon Cha +2 more
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Incremental Tax Avoidance and Tax Risk
Journal of Taxation and Accounting, 2019Si－Hun Park, Kap－Soon Kim
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Improving tax control: tax risks and control data
Courier of Kutafin Moscow State Law University (MSAL))The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by ...
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The Effect of Tax Avoidance and Tax Risk on Future Tax Rate Volatility and Firm Risk
Korean Journal of Taxation Research, 2021Jong Kwon Ko, Do Young Kim
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Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
SSRN Electronic Journal, 2013Stevanie S. Neuman +2 more
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