Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
Article Category: Article
Publié en ligne: 15 juin 2019
Pages: 1 - 15
Reçu: 12 juil. 2018
Accepté: 13 sept. 2018
© 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 mitigationFigure 2
a) Tax planning introducing a tax risk factor
(b) Mitigation of tax risk introduced by tax planningFigure 3
Assessing tax planning which introduces tax risk against a prescribed level of acceptable riskFigure 4
Comparison of 2017 and 2018