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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
  
15 jun 2019
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Categoría del artículo: Article
Publicado en línea: 15 jun 2019
Páginas: 1 - 15
Recibido: 12 jul 2018
Aceptado: 13 sept 2018
DOI: https://doi.org/10.1515/ntaxj-2019-0001
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© 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
Idioma:
Inglés
Calendario de la edición:
1 veces al año
Temas de la revista:
Negocios y Economía, Gestión empresarial, Derecho empresarial, Economía política, Finanzas públicas y teoría fiscal, Derecho, Historia, filosofía y sociología del derecho, Derecho público, Derecho fiscal y contable
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