The identification of fiscal risk in the family company: the role of «tax compliance»

Abstract

The implementation of a tax compliance system in the company requires analyzing and evaluating the risks of non-compliance with  tax obligations that can mainly affect them. In this work, the specific characteristics of the business structure will be a determining  factor. Therefore, the analysis will also depend on the status of PYME and the presence of the family in the ownership or  management of the business. And precisely this family business model is widely rooted in spanish territory. In order to help detect  the tax risk for the implementation of these systems in the family business, those specific issues that have caused greater litigation  are reviewed