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.
Catriona is a Lecturer in the Department of Accounting and Corporate Governance, Macquarie University, Australia.
- Current at
01 December 2013