Prethodno priopćenje
https://doi.org/10.17818/DIEM/2025/1.7
A CONCEPT FOR EFFECTIVE TAX CONTROLLING BASED ON THE RESULTS OF TWO EMPIRICAL STUDIES
Jana Liesenhoff
; TU Dortmund Department of Business and Economics, Center Corporate Taxation, Germany
André Jungen
Sažetak
The dynamics, complexity and abundance of tax law often pose significant challenges to companies. Companies are often confronted with a multitude of national and international tax regulations as well as an increasing tax burden. In addition to the extensive regulations already in place, companies are also constantly faced with new challenges, such as sustainability reporting. Tax challenges often lead to uncertainties in tax planning as well as administrative burdens and high costs. Tax therefore has a major impact on the value and stability of a company. In many cases, Tax Controlling can help companies to overcome these growing challenges and improve the company's risk position. Effective Tax Controlling – which deals with the planning, monitoring and optimization of tax processes – is therefore essential for ensuring the long-term success and competitiveness of a company. In this paper, a comprehensive Tax Controlling concept is developed to assist companies in implementing a Tax Controlling system. In addition, recommendations for action are derived for science and practice. Among other things, the importance of Tax Controlling for corporate sustainability reporting is emphasized. In order to achieve this goal, the article begins with an overview of the results of a qualitative-empirical study based on twelve expert interviews and a quantitative-empirical study based on an online survey of more than 100 representatives from German companies. The results of both studies are then compiled in an orderly manner and brought together to form a deductively derived Tax Controlling concept – which covers the areas of objectives, tasks, instruments and organization. Finally, recommendations for action for science and practice are derived. Among other things, the benefits of Tax Controlling in the context of sustainability reporting, which is becoming increasingly important for companies, will be analyzed.
Ključne riječi
Tax Controlling; ESG; Tax Compliance
Hrčak ID:
331968
URI
Datum izdavanja:
10.6.2025.
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