Search results for query: Sulik-Górecka

1. Tax Compliance as an Element of Corporate Compliance Management System
   

   Author: Aleksandra Sulik-Górecka

   See Issue Contents: fins.2022.1

   Abstract:

   The aim of the paper is 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 yielded having analysed areas of the compliance management systems in a sample of 10 entities listed on the WSE and included in the WIG 20 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 MDR or transfer pricing – and also facilitate the conclusion of so-called "cooperation agreements" in the area of taxes and so-called "APA".

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