Overview

The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the 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 organisation’s 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. Chapter 13 and Summary of this book are freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.

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9781032597218

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Reviews

The book takes up an extremely important and current problem concerning, on the one hand, the phenomenon of tax avoidance and evasion, which has been increasing in recent years, and, on the other hand, the reaction to it by state authorities in the form of normative measures aimed at combating and counteracting it. Therefore, when planning their economic strategies, including tax strategies, business entities should be able to recognise and assess the tax risk associated with the use of these measures. The aim of the book is to provide readers with an up-to-date and in-depth understanding of both theoretical and practical aspects of tax compliance, including how it fits into tax risk management. The analysis undertaken in the book perfectly combines theoretical and practical aspects and places particular emphasis on the latter through the use of empirical research or case studies. The authors discuss the most relevant practical areas of tax compliance that taxpayers should pay particular attention to, which may significantly improve their cooperation in the tax collection process. It is also worth emphasising that all these tendencies and phenomena are shown from the taxpayer's perspective, which is aimed at strengthening and securing the taxpayer's position in relation to state authorities. In addition to a strong focus on the Polish tax system, the book also takes into account the comparative law aspect, which is important for taxpayers operating in two or more tax jurisdictions and allows the readers to assess the Polish regulations in this respect. The multifaceted approach to tax compliance issues should also be emphasised. The subject of tax compliance is analysed among others in the context of procedural instruments, the GAAR environment, corporate income tax, value added tax, BEPS-based instruments and transfer pricing. The book may be recommended both to those readers who seek to gain more insights into various aspects of tax compliance and risk management, and to practitioners who will find valuable tips they can use in their business or tax consulting. Prof. Hanna Litwińczuk, Warsaw University

Author Information

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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