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Title: |
Study on the Integration of Risk Management Framework and Tax Risk Prevention |
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Source: |
International Conference on Engineering and Business Management 2012(Part 2 Enterprise Operation and Management（2）)
(pp 1294-1297)
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Author(s): |
Yanyan Li, Accounting School of Shandong Women’s University, Jinan, China |
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Abstract: |
According to “the guidelines for the tax risk management of enterprises (for trial implementation)” issued by the State Tax Administration, enterprises can apply their tax risk management into enterprise risk management and internal control system, which can be actually considered as an integration of risk management framework and tax risk management, an innovation and extension of risk management framework theory. The paper proposes some relative countermeasures to prevent tax risk through analyzing the integration of risk management framework and tax risk management.
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