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Managing tax risk and compliance

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 CTA
Catriona is a Lecturer in the Department of Accounting and Corporate Governance, Macquarie University, Australia. Current at 01 December 2013 Click here to expand/collapse more articles by Catriona LAVERMICOCCA.
 
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