The identification of tax risk management, as part of good corporate governance practices, requires directors to consider the tax risk profile that the corporation will adopt and to put in place systems and procedures that ensure the level of tax risk complies with corporate policy. Director's duties and corporate tax compliance behaviour are linked through the tax risk management policies of the corporation. In this paper, Catriona Lavermicocca 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 considers the expected impact on corporate tax compliance behaviour.
|Number of pages||10|
|Journal||The Tax specialist|
|Publication status||Published - 2009|