Construct · 1 fields · 1 citations

tax risk: a standalone construct

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Taxation

uncertainty about a firm's future tax outcomes, including the chance that positions will be challenged, as practitioners assess it.

In taxation, tax risk refers to uncertainty about a firm's future tax outcomes, including the chance that positions will be challenged, as practitioners assess it. This meaning comes from Neuman (2020) in Contemporary Accounting Research.[1]

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Nearby constructs

chance4 fields · 6 citationsjingle · one word, four constructs future3 fields · 6 citationsjingle · one word, three constructs risk6 fields · 13 citationsjingle · one name, six constructs

References

Neuman, S. S., Omer, T. C., & Schmidt, A. P. (2020). Assessing Tax Risk: Practitioner Perspectives. Contemporary Accounting Research, 37(3), 1788-1827. https://doi.org/10.1111/1911-3846.12556

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