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

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.

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Margaret MCKERCHAR

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Catriona LAVERMICOCCA

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