The concept of tax compliance is as old as tax itself but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, European Union and national governments, poses many problems for tax compliance awareness.
The concept of tax compliance is as old as tax itself but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisations tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Introduction
Katarzyna Kimla Walenda, Piotr Karwat, Aleksander Werner
Chapter
1. Concepts of tax compliance management theoretical context and
regulatory sources
Bartosz Makowicz, Bartosz Jagura
Chapter
2. Tax compliance development of the concept and change of
approach
Jarosaw Wierzbicki, Aleksander Werner
Chapter
3. Tax compliance environment within the organisation the current
system status
Anna Stpniak, Piotr Karwat
Chapter
4. Tax compliance procedural instruments applied by the tax
administration Polish-specific system design and its international context
Jarosaw Wierzbicki, Piotr Karwat
Chapter
5. Tax compliance in the GAAR environment
Aleksander Werner, Jarosaw Wierzbicki
Chapter
6. Corporate income tax (including withholding tax) related
compliance instruments
Aleksander Werner, Ewa Gwardziska
Chapter
7. Value Added Tax related compliance instruments international
perspective and Polish specific solutions
Piotr Karwat, Katarzyna Kimla-Walenda
Chapter
8. BEPS-based specific tax compliance instruments
Katarzyna Kimla-Walenda, Piotr Karwat
Chapter
9. TP related tax compliance instruments (internal: Tax and TP
framework, APA, MAP)
Anna Stpniak, Katarzyna Kimla-Walenda
Chapter
10. Horizontal cooperation/compliance monitoring programmes
comparative analysis of international and Polish solutions
Katarzyna Kimla-Walenda, Anna Stpniak
Chapter
11. Tax and TP disclosures as a tax compliance instrument
Anna Stpniak, Jarosaw Wierzbicki
Chapter
12. The AEO system as a diagnostic and verification tool for
compliance with customs legislation
Ewa Gwardziska
Chapter
13. Tax compliance assurance
Piotr Staszkiewicz, Aleksander Werner (corresponding author)
Summary
Aleksander Werner, Piotr Karwat, Katarzyna Kimla Walenda, Jarosaw
Wierzbicki
Index
Piotr Karwat, PhD, is a lecturer/assistant professor at the SGH Warsaw School of Economics, Collegium of Business Administration, Department of Administrative and Financial Corporate Law. His research and academic interests focus primarily on taxation in the business context, taking into account the economic and legal conditions and consequences of taxation. He received the degree of Doctor of Laws, with a dissertation on tax avoidance (Tax avoidance the essence and ways of counteracting this phenomenon). This issue, and especially the relationship between anti-avoidance regulations and other anti-abuse norms (e.g. transfer pricing), is still in the sphere of his interests, as evidenced by his latest publications. Regardless of this, his research now focuses on the indirect tax system, particularly in the context of international trade, which is reflected both in his publications and in the academic sphere. Many years of professional practice in the field of tax consultancy (as part of his work as a legal adviser) has also given him an opportunity to observe the practical (economic) effects of public levies on the activity of enterprises.
Katarzyna Kimla-Walenda, PhD, is a lecturer/assistant professor at the SGH Warsaw School of Economics, Collegium of Business Administration, Department of Administrative and Financial Corporate Law. Her research and academic interests include primarily the issues of law and economics, as well as tax avoidance and tax evasion countermeasures. Professionally, for more than 10 years she was associated with the area of taxes and finance. She gained professional experience in the largest tax advisory firms dealing with mergers and acquisitions and ongoing business tax advisory. She also has experience in finance gained in one of the largest companies in the FMCG sector. Currently, she is associated with the Ministry of Finance where she has participated in both legislative and regulatory impact assessment projects and cooperated with the International Monetary Fund and OECD.
Aleksander Werner is Professor at the SGH Warsaw School of Economics, Head of the Department of Tax and Customs Law. He is a lecturer in tax and competition law and the author of many publications in his field of expertise. He is also an attorney-at-law and has provided legal advice on many Polish and international projects concerning among others: financial and mining sectors, infrastructure and energy, state aid and environmental protection.
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