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Managing tax risk and compliance

The Tax Specialist | 1 Oct 09
 
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Published on 01 Oct 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Director’s duties and corporate tax compliance behaviour are linked through the tax risk management policies of a corporation. This paper discusses the impact of the corporate structure on an understanding of tax compliance behaviour, identifies the pressures on large Australian corporations to adopt a tax risk management system and the expected impact on corporate tax compliance behaviour.

Author profile

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.

 

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