Tax Compliance as an Element of the Corporate Compliance Management System

• Autorzy: Aleksandra Sulik-Górecka

Warianty tytułu

Tax compliance jako element systemu zarządzania zgodnością w przedsiębiorstwie

• Języki publikacji: EN

Abstrakty

EN

The aim of the paper was to identify areas of the compliance management system and assess the advisability of including tax compliance within the compliance management system. The methodology involved an analysis of relevant literature, legal acts and compliance standards. The empirical part presents the results obtained, having analysed areas of compliance management systems in a sample of ten entities listed on the WSE and included in the WIG20 index. The studied entities were found to present a variety of information on compliance management systems without taking into account the area of tax compliance. According to the author, the implementation of a coherent overall compliance management system would bring many benefits regarding the fulfillment of tax obligations - e.g. in the field of Mandatory Disclosure Rules (MDR) or transfer pricing - and also facilitate the conclusion of the so-called cooperation agreements in the area of taxes and the Advanced Pricing Agreements (APA).(original abstract)

Celem artykułu jest identyfikacja obszarów objętych systemem zarządzania zgodnością oraz ocena zasadności włączenia zgodności w zakresie podatków do systemów zarządzania zgodnością. Zastosowano metodę analizy literatury, aktów prawnych i standardów zgodności. W części empirycznej zamieszczono wyniki analizy obszarów systemów zarządzania zgodnością w przykładowych 10 podmiotach notowanych na GPW objętych indeksem WIG20. Stwierdzono, że badane podmioty prezentują zróżnicowane informacje o systemach zarządzania zgodnością bez uwzględniania obszaru zgodności podatkowej. Zdaniem autora wdrożenie spójnego całościowego systemu zarządzania zgodnością niesie za sobą wiele korzyści dla spełniania obowiązków podatkowych, np. w zakresie MDR lub cen transferowych, a także ułatwia zawieranie tzw. umów o współdziałanie w zakresie podatków oraz tzw. APA.(abstrakt oryginalny)

Słowa kluczowe

EN

Management; Taxes; Corporate governance; Corporate Social Responsibility (CSR)

PL

Zarządzanie; Podatki; Ład korporacyjny; Społeczna odpowiedzialność biznesu

• Czasopismo: Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu
• Rocznik: 2022
• Tom: 27
• Numer: nr 1
• Strony: 44--57

Twórcy

autor

Aleksandra Sulik-Górecka

• University of Economics in Katowice, Poland

Bibliografia

• ALLEGRO. (2021). ESG Report 2021, Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://about.allegro.eu/
• Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860. Retrieved from http://darp.lse.ac.uk/papersdb/Andreoni_etal_%28JEL98%29.pdf
• ASSECO. (2021). Report on non-financial information for 2021, Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://inwestor.asseco.com
• Baer, M. H. (2009). Governing corporate compliance. Boston College Law Review, 50(4), 949-1019. Retrieved from https://lawdigitalcommons.bc.edu/bclr/vol50/iss4/2
• Baldenius, T., Melumad, N. D., & Reichelstein, S. (2004). Integrating managerial and tax objectives in transfer pricing. Accounting Review, 79(3), 591-615. doi: 10.2308/accr.2004.79.3.591
• Bătrâncea, L. M., Nichita, R. A., Bătrâncea, I., & Moldovan, B. A. (2012). Tax compliance models: from economic to behavioral approaches. Transylvanian Review of Administrative Sciences, June, 13-26. Retrieved from https://rtsa.ro/tras/index.php/tras/article/view/58
• Braun, T. (2017). Unormowania compliance w korporacjach. Warszawa: Wolters Kluwer.
• Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting and Economics, 15(1), 1-19. doi: 10.1016/j.jcae.2018.11.002
• CCC. (2021). Report on non-financial information for 2021, Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://corporate.ccc.eu
• CD PROJEKT. (2021). Sustainability Report 2021, Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://www.cdprojekt.com/pl
• Cools, M., Emmanuel, C., & Jorissen, A. (2008). Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society, 33(6), 603-628. doi: 10.1016/j.aos.2007.05.004
• Cools, M., & Slagmulder, R. (2009). Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research, 21(1), 151-178. doi: 10.2308/jmar.2009.21.1.151
• CYFROWY POLSAT. (2021). CSR Report 2021, Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://grupapolsatplus.pl/pl/relacje-inwestorskie
• DINO. (2021). Management Report 2021, Information on the executed tax strategy for 2021. Retrieved from https://grupadino.pl/raporty-gpw/raporty-okresowe/
• Directive 2014/95/EU, Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095
• EU Commission. (2014). Commission Recommendation of 9 April 2014 on the quality of corporate governance reporting ('comply or explain'), Official Journal of the European Union 2014/208/EU. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014H0208&from=PL
• Hummel, K., Pfaff, D., & Bisig, B. (2019). Can the integration of a tax-compliant transfer pricing system into the management control system be successful? Yes, it can! Journal of Accounting and Organizational Change, 15(2), 198-230. doi: 10.1108/JAOC-09-2017-0077
• International Organization for Standardization. (2014). International standard ISO 19600 compliance management systems - guidelines. Retrieved from https://nobelcert.com/DataFiles/FreeUpload/ISO%2019600.pdf
• International Organization for Standardization. (2021). International standard ISO 37301 compliance management systems - requirements with guidance for use. Retrieved from https://www.iso.org/obp/ui/

Identyfikatory

DOI

DOI: 10.15611/fins.2022.1.04