법인 세무위험관리의 법제적 접근
The Legal approaches of the Tax Risk Management of the Corporation
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초록
Although the ‘tax risk management’ is newly deviced terminology, it has gained weights as the time goes on. The tax risk has been increased steadily owing to the recognition of the portfolio investment under the Foreign Currency Liberalization Plan, the influence of the strengthen on the reporting responsibilities which were prescribed in the Korean accounting related legislations after Sarbanes-Oxley Act in the United States, the increased compliance of the tax impositions by tax authorities and the Seoul Declaration in order to prevent the aggressive tax planning. It is noted in this thesis that the concept and classification of the ‘tax risk management’, the international and local factors which affects the tax risks and comment of the policies of the tax authorities such as aggressive penalty tax, corporate governance, the responsibilities of the tax professionals and corporate responses as the tax payers such as accounting participation scheme under the Japanese New Corporation Act, Ruling and Advanced pricing arrangement, ris k management by the tax professionals and semi tax officer. It is also suggested in addition that how to assess the tax risks, make filing the tax risk factors, prepare of the documentations are very important to systemize the ‘tax risk management’.
Abstract
Although the ‘tax risk management’ is newly deviced terminology, it has gained weights as the time goes on. The tax risk has been increased steadily owing to the recognition of the portfolio investment under the Foreign Currency Liberalization Plan, the influence of the strengthen on the reporting responsibilities which were prescribed in the Korean accounting related legislations after Sarbanes-Oxley Act in the United States, the increased compliance of the tax impositions by tax authorities and the Seoul Declaration in order to prevent the aggressive tax planning. It is noted in this thesis that the concept and classification of the ‘tax risk management’, the international and local factors which affects the tax risks and comment of the policies of the tax authorities such as aggressive penalty tax, corporate governance, the responsibilities of the tax professionals and corporate responses as the tax payers such as accounting participation scheme under the Japanese New Corporation Act, Ruling and Advanced pricing arrangement, ris k management by the tax professionals and semi tax officer. It is also suggested in addition that how to assess the tax risks, make filing the tax risk factors, prepare of the documentations are very important to systemize the ‘tax risk management’.
참고문헌 (16)
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