Thesis (doctoral)--Technischen Hochschule Darmstadt.

Thesis (Ph.D.)--University of Nebraska-Lincoln, 2006. / Title from title screen (site viewed on Nov. 2, 2006). PDF text: iii, 86 p. ; 3.21Mb. UMI publication number: AAT 3214106. Includes bibliographical references. Also available in microfilm and microfiche format.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017 / Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks. The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration. Key words: Tax, internal audit, tax risks, controls, internal controls, tax risk management / GR2018

Thesis (Ph. D.)--Harvard University, 1992. / Includes bibliographical references (leaves [291]-[310]).

En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria. / Trabajo de investigación

nÃo hà / Sendo a Auditoria Fiscal um instrumento ostensivo de combate a sonegaÃÃo, quer seja pela sua efetiva realizaÃÃo ou em consequÃncia da percepÃÃo do contribuinte em ser auditado, objetivou-se verificar o impacto incidente na arrecadaÃÃo no exercÃcio seguinte a realizaÃÃo de auditoria fiscal. Para tanto, foram selecionadas empresas cadastradas no segmento de comercio atacadista e varejista cearenses considerando como parÃmetro o ICMS anual resultante das atividades operacionais, com a amostra compreendendo 8.166 empresas no perÃodo 2005-2011. Modelos com dados em painel foram estimados e os resultados permitem inferir que à significante o impacto da atividade de auditoria sobre o montante do ICMS arrecadado pelas empresas, impacto este que parece se dissipar no tempo, o que reflete uma âperda de memÃriaâ das empresas fiscalizadas. Ademais, constatou-se que este grupo de empresas teve um incremento anual mÃdio de 4,37% a 6,10% na arrecadaÃÃo individual, no perÃodo subsequente à fiscalizaÃÃo.