Advances in Economics, Management and Political Sciences

- The Open Access Proceedings Series for Conferences


Proceedings of the 2nd International Conference on Financial Technology and Business Analysis

Series Vol. 73 , 05 March 2024


Open Access | Article

Research on Tax Management and Tax Risk Prevention Measures

Xinyi Zhang * 1
1 Business School, University of Jinan No. 13 Shungeng Road, Shizhong District, Jinan City, Shandong Province, China.

* Author to whom correspondence should be addressed.

Advances in Economics, Management and Political Sciences, Vol. 73, 120-126
Published 05 March 2024. © 2023 The Author(s). Published by EWA Publishing
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Citation Xinyi Zhang. Research on Tax Management and Tax Risk Prevention Measures. AEMPS (2024) Vol. 73: 120-126. DOI: 10.54254/2754-1169/73/20231507.

Abstract

Firstly, tax management is an important aspect of financial management, which involves the selection and calculation of taxes. However, tax management also carries various risks, and we need to adopt different approaches to avoid these risks. In this article, we will discuss the definition of tax management, the different stages involved in the tax management process, and the differences in tax management in different countries. Secondly, this article also conducted case studies on tax management and tax risk prevention strategies, in order to deepen the understanding of these issues and their impact on the company's financial health. This article first provides the definition of tax management and tax risk prevention strategies, and then delves into the different stages involved in the tax management process. At the same time, this article emphasizes the importance of tax risk prevention strategies in enhancing the financial health of companies, and conducts in-depth analysis of cases.

Keywords

tax management, international taxation, tax risks, tax laws and regulations, tax service system

References

1. Rahmawati, A. N., & Sudaryono, E. A. (2022). The effect on return on assets, fixed assets intensity, and transfer pricing on tax management with leverage as moderating variable. International Journal of Business, Economics and Law, 26(1).

2. Dan, C. (2022, December). Research on the Construction of Agricultural Risk Compensation Fund in Dalian based on the Principle of Tax Benefit. In 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022) (pp. 9-14). Atlantis Press.

3. Lederman, L. (2020). Valuation as a Challenge for Tax Administration. Notre Dame L. Rev., 96, 1495.

4. Kohlhase, S., Pierk, J. (2020). The effect of a worldwide tax system on tax management of foreign subsidiaries. J Int Bus Stud 51, 1312–1330. https://doi.org/10.1057/s41267-019-00287-9

5. Amiri24, M., & Mehrkam25, M. Tax Risk Management: A Review And Classify The Tax Risk. Strategic Alliance Between AGBA, Millikin University (USA), IIM-Rohtak (India) and Gift Society (India), 377.

6. Schaffer, M. E., & Turley, G. (2019). Effective versus statutory taxation: measuring effective tax administration in transition economies. In Institutional Change in Transition Economies (pp. 145-175). Routledge.

7. Pomeranz, D., & Vila-Belda, J. (2019). Taking state-capacity research to the field: Insights from collaborations with tax authorities. Annual Review of Economics, 11, 755-781.

Data Availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

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Volume Title
Proceedings of the 2nd International Conference on Financial Technology and Business Analysis
ISBN (Print)
978-1-83558-319-7
ISBN (Online)
978-1-83558-320-3
Published Date
05 March 2024
Series
Advances in Economics, Management and Political Sciences
ISSN (Print)
2754-1169
ISSN (Online)
2754-1177
DOI
10.54254/2754-1169/73/20231507
Copyright
© 2023 The Author(s)
Open Access
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

Copyright © 2023 EWA Publishing. Unless Otherwise Stated