The perceived relevance of tax risk-management in a South African context

Purpose Tax risk-management (TRM) is relatively understudied in the area of corporate governance and integrated reporting. The purpose of this study is to identify whether South African organisations identify, rank and manage tax risks in terms of importance and relevance to their own corporation. The study also aims to identify the link, if any, between TRM practices being implemented and the discussion and disclosure of these practices in the...