A SURVEY ON COMPANIES RELATED TO THE PERCEPTION OF TAX RISK AND TAX RISK MANAGEMENT
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 3
Abstract
Risk occurring in many areas creates a likelihood of outcomes that are different than expected for business activities. So it is necessary to determine and manage risk for tax as it is in other areas. Tax risk occurs as in the form of undesirable tax results and vulnerabilities in financial controls and reporting. This study aims to measure the perception of tax risk and the manageability of tax risk in companies. A scale was developed using questions from Elgood, Paroissien & Quimby (2004), Wunder (2009) and Gmeiner (2009) and it was applied to managers who are responsible for financial affairs of mandatory independent audited companies that are considered to have more tax risk. The results were analyzed by frequency analysis and t-test. According to analysis results, companies doing tax planning, implementing enterprise risk management and having foreign subsidiaries have better tax-related monitoring and reporting procedures. It was determined that companies mostly have problems on management and reputational risk. It would be useful for companies that are eager to manage tax risk need to well structure tax department and have qualified personnel.
Authors and Affiliations
Adnan GERÇEK, Feride BAKAR TÜREGÜN
Keywords
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- EP ID EP414671
- DOI 10.29067/muvu.368807
- Views 99
- Downloads 0
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