Tax Compliance and Risk Management

Rezensionen / Stimmen

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 Litwinczuk, Warsaw University

The research subject of the monograph contains the latest knowledge, presented in an original and creative manner, and constitutes a valuable voice in the ongoing scientific debate on the concept of tax and customs law compliance in its two key aspects. On the one hand, the analysis focuses on tax avoidance and evasion and the drivers behind the behaviour of businesses, while on the other hand, on the measures taken by public administration authorities in this regard. The analysis of this research issue is very complicated as it is an extremely changeable research field, which requires not only constant attention of researchers and the ability to react quickly to rapidly changing legal regulations, but also taking into account the practice of economic entities operating in the market. As the authors rightly point out, while offering valuable de lege ferenda conclusions, "legislative initiatives taken in response to the continuing pressures caused by the phenomenon of globalisation, the activities of holding companies and tax competition will not be sufficient, as they generate the emergence of new tax risks, an increase in obligations related to the tax function, and at the same time do not eliminate the problem of tax base erosion, the elimination of which can take place in a manner that ensures harmonisation of tax rates or through the introduction of new tax solutions."

It is worth emphasising here the interdisciplinary approach to the research problem with a unique approach to the research analysis carried out, as the legal and legal-economic and financial elements are presented here in connection with the direct and indirect aspects of the external and internal environment of tax and customs strategy management. This undoubtedly enriches the scientific discourse and contributes to the development of the scientific discipline, not only of management, but also of law in the branch of tax law and business law as well as economics and finance, and in addition it can also contribute to law-making in the area of tax.

The publication can be of great use to a wide range of researchers, not only academics but also practitioners active in the field of organisational management in tax matters and legislators drafting tax and customs laws. Although the analysis focuses on the perspective of the Polish tax system, it provides a comprehensive analysis of tax compliance solutions that can be implemented in isolation from the national legal system.

Prof. Wieslaw Czyzowicz from SGH Warsaw School of Economics