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The impact of managing tax risk on the tax compliance behaviour of large Australian companies

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Published on 01 Dec 13 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article presents research into the impact of the identification and management of tax risk on the income tax compliance behaviour and practices of large Australian companies (turnover exceeding AUD250 million) using a mixed methodology design. Key findings include that a small majority of large Australian companies have a tax risk management system in place and that such systems do result in both a reduction in the level of acceptable tax risk and an improvement in the level of income tax compliance.

Author profiles

Catriona Lavermicocca
Catriona is an Associate Professor, Department of Accounting and Corporate Governance, Macquarie University, Australia. - Current at 28 February 2018
Click here to expand/collapse more articles by Catriona LAVERMICOCCA.
Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 01 May 2014
Click here to expand/collapse more articles by Margaret MCKERCHAR.

 

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