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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

Clair Quentin

Clair Quentin

Queen Mary University of LondonLondon, United Kingdom
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Quentin, Clair
  
Jun 15, 2019
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Article Category: Article
Published Online: Jun 15, 2019
Page range: 1 - 15
Received: Jul 12, 2018
Accepted: Sep 13, 2018
DOI: https://doi.org/10.1515/ntaxj-2019-0001
Keywords
© 2019 C. Quentin, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

(a) Simple tax planning (b) Simple tax risk mitigation
(a) Simple tax planning (b) Simple tax risk mitigation

Figure 2

a) Tax planning introducing a tax risk factor (b) Mitigation of tax risk introduced by tax planning
a) Tax planning introducing a tax risk factor (b) Mitigation of tax risk introduced by tax planning

Figure 3

Assessing tax planning which introduces tax risk against a prescribed level of acceptable risk
Assessing tax planning which introduces tax risk against a prescribed level of acceptable risk

Figure 4

Comparison of 2017 and 2018
Comparison of 2017 and 2018
Language:
English
Publication timeframe:
1 times per year
Journal Subjects:
Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law
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