| Tax Compliance und Internes Kontrollsystem (IKS) werden regelmäßig mit Konzernen in Verbindung gebracht, ein Bezug zu kleinen und mittleren Unternehmen (KMU) wird demgegenüber seltener hergestellt. Hervorzuheben ist deshalb die Handreichung „Tax Compliance für Handwerksbetriebe“, die 2019 durch die Bundessteuerberaterkammer und den Zentralverband des Deutschen Handwerks herausgegeben wurde. |
Tax Compliance | Tax Risk Management Blog
About Tax Compliance
The national and international framework conditions for levying, administering and verifying taxes in the future are changing. Although the Tax Code provides a tax procedural framework, is tax compliance already sufficiently defined? Internationally, the OECD and subsequently the European Commission have planned a series of new regulations, which for example result from the BEPS (Base Erosion & Profit Shifting) action points. In addition to the question of how these proposals will be implemented in national law, there is also the question of principle as to what direction the tax administrations intend to take in the future.
Is the focus on forced tax compliance or is the Australian approach of “voluntary” compliance gaining in importance. The contributions focus on answers to the interpretation of future tax compliance requirements. Controversial issues such as rule-compliant fulfillment of tax obligations and associated liability risks, new requirements to tax IT as well as optimisation potentials with tax planning are discussed.
Chair of Business Administration at the University of Bamberg.
German Research Center for Artificial Intelligence (DFKI) and University of Saarbrücken.
Chair of Business Taxation at the University of Eichstätt-Ingolstadt.
Institute for Business Taxation at the LMU Munich.
Department of Economics, Düsseldorf University of Applied Sciences