Tax risk management practices and their impact on tax compliance behaviour - The views of tax executives from large Australian companies

This paper presents the results of in-depth interviews with 14 tax managers from large Australian corporations and constitutes a part of the ongoing research for the purposes of the completion of a PhD. The results detailed in this paper give an insight into the tax risk management practices of large corporations in Australia, tax risk decision making and the variables that impact tax risks and the ability to manage those tax risks. The views of tax managers on the impact of tax risk management practices on compliance behaviour are also discussed and used to identify issues requiring further research.