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Procedures for implementing the tax risk management system in an enterprise

Author

Listed:
  • Renata Burchart

    (Uniwersytet Warmińsko-Mazurski w Olsztynie, Wydział Nauk Ekonomicznych)

  • Anna Bagieńska

    (Politechnika Białostocka, Wydział Inżynierii Zarządzania)

Abstract

The aim of the research is to analyse the factors affecting the effectiveness of the implementation procedure of the tax risk management system in an enterprise. The results of the analyses indicate that for correct and effective tax risk management in the entity it is necessary to: examine and establish areas of special tax risk, identify people who will manage this risk and deal with tax issues, indicate their scope of responsibility, introduce appropriate procedures in the company prepared in the form of instructions imposing specific persons, specific obligations, monitoring of changes in tax regulations, employee training, and verification whether the tax risk management system functions in the enterprise in a correct manner.

Suggested Citation

  • Renata Burchart & Anna Bagieńska, 2019. "Procedures for implementing the tax risk management system in an enterprise," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 54, pages 409-424.
    • Handle: RePEc:sgh:annals:i:54:y:2019:p:409-424
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