TFL Vsebine / Revija SIR*IUS

Effective Tax Risk Management in Companies

Zaradi nenehnih sprememb pri poslovanju, številnih omejitev ter različnih pritiskov postaja v velikih gospodarskih družbah upravljanje tveganj vse pomembnejše. Gospodarska kriza in finančni zlomi nekaterih podjetij so še bolj zaostrili zahteve po preglednosti poslovanja, zlasti v tistih družbah, katerih vrednostni papirji so sprejeti na organiziranem trgu. Upravljanje tveganj je tesno povezano s cilji in vzpostavljenimi sistemi notranjega kontroliranja, čemur dajejo velike gospodarske družbe vse večji pomen. V prispevku so opredeljena davčna tveganja in notranje kontrole, tako računovodske kot davčne. Predstavljeno je obvladovanje davčnih tveganj v velikih gospodarskih družbah na Nizozemskem in v Sloveniji. Na Nizozemskem je vzpostavljeno ogrodje davčnega nadzora (Tax Control Framework) eden od pogojev za vključitev v posebno obliko nadzora – horizontalni monitoring. Ocena vzpostavitve okvira notranjih kontrol temelji na Simonsovem modelu vzvodi nadzora, preko katerega se uporabi model COSO ERM, ki sta opisana v prispevku. Ker se zakonodaja in kodeksi upravljanja družb pogosto sklicujejo na ta model, je COSO postal standard, med drugim tudi pri vzpostavljanju notranjih davčnih kontrol. Priporočajo ga tudi publikacije največjih davčnosvetovalnih družb. V prispevku je prikazan primer vzpostavitve notranjih davčnih kontrol v nizozemski družbi, opisano je tudi obvladovanje davčnih tveganj v velikih gospodarskih družbah v Sloveniji ter primerjava z nizozemskim davčnim okoljem na podlagi izkušenj, pridobljenih ob uvedbi pilotskega projekta horizontalnega monitoringa. Za učinkovito obvladovanje davčnih tveganj so ključne notranje davčne kontrole, ki se v velikih gospodarskih družbah izvajajo s pomočjo notranjih oziroma zunanjih davčnih svetovalcev, pomembno pa je tudi sodelovanje z davčno upravo.

Due to constant changes in conducting business, due to numerous limitations and various pressures, tax risk management in large enterprises is becoming more and more important. The economic crisis and financial collapses of some companies gave rise to a greater need for transparency in business operations, especially of those enterprises whose securities are admitted to trading on a regulated market. Risk management is closely connected to the objectives and established systems of internal control, which increasingly gain significance for large enterprises. This article defines tax risks and internal controls, i.e. accounting as well as tax controls. It presents the managing of tax risks of large enterprises in the Netherlands and in Slovenia. In the Netherlands, an established tax control framework is one of the conditions to be included into a special form of supervision – horizontal monitoring. The evaluation of an established tax control framework is based on the Simons model “Levers of Control”, through which the COSO ERM model is applied, which are both described in this article. Since the legislation and corporate governance codes often refer to the COSO model, it has become a standard, among others also for establishing internal tax controls. It is often recommended also by the publications of the largest tax advisory companies. This article presents an example of establishing internal tax controls in a Dutch enterprise and it also describes the tax risk management at large enterprises in Slovenia, which is then compared to the Dutch tax environment, based on the experience gained during our pilot project of horizontal monitoring. Internal tax controls are essential for an effective tax risk management and in large enterprises they can be implemented with the help of internal or external tax advisors. Enhanced cooperation with the tax administration is of great importance as well.