Compliance management systems. Guidelines

2015 ◽  
Keyword(s):  
Management Systems ◽  
Compliance Management

Der Weg zum steuerlichen innerbetrieblichen Kontrollsystem aus kommunaler Sicht

2021 ◽  
Author(s):  
Rainer Sebastian
Keyword(s):  
Tax Compliance ◽  
Organizational Management ◽  
Management Systems ◽  
Compliance Management

Kommunen werden regelmäßig als Dienstleister und Behörde für den Bürger wahrgenommen. Für den Fiskus sind die Kommunen vor allem Steuerpflichtige. Kommunalverantwortliche haben die Erfüllung der steuerlichen Pflichten daher nach denselben Maßstäben wie andere Besteuerungssubjekte sicherzustellen. Vor dem Hintergrund der bestehenden Komplexität kommunaler Steuerpflichten, der ausgeweiteten Umsatzsteuerpflicht und der Positionierung der Finanzverwaltung zur Abgrenzung von Berichtigungs- und Selbstanzeigen hat die Frage nach der Ausgestaltung der kommunalen Steuerfunktion einen neuen Höhepunkt erreicht. Die vorliegende Arbeit hat ausgewählte Kommunalverwaltungen auf dem Weg zur Etablierung eines Tax Compliance Management Systems beobachtet. Sie untersucht die Notwendigkeit und den Nutzen kommunaler Tax Compliance Bemühungen und arbeitet ein Modell zur Ausgestaltung und Einführung eines kommunalen Tax Compliance Management Systems heraus. Hierbei bedient sie sich empirischer Befunde und bettet diese systematisch in steuerrechtliche und organisationale Anforderungen ein. Prof. Dr. Gunnar Schwarting, Honorarprofessor an der Deutschen Hochschule für Verwaltungswissenschaften in Speyer, merkt in seinem Geleitwort an: „In diesem Thema kennt sich Sebastian Rainer ausgezeichnet aus. Er ist in einer Stadtverwaltung für das TCMS verantwortlich und unterrichtet gleichzeitig dazu in Weiterbildungsveranstaltungen. In seiner Dissertation an der Universität Speyer hat Sebastian Rainer Wissenschaft und Praxis miteinander verknüpft. Daher bietet das Werk auch für die Praxis interessante Anregungen für den Aufbau eines TCMS in der eigenen Kommune.“ Sebastian Rainer ist Absolvent der Hochschule für Finanzen NRW (Diplom-Finanzwirt (FH)). Er schloss berufsbegleitend am Institut für Arbeitswissenschaft an der Ruhr-Universität Bochum den Weiterbildungsstudiengang Organizational Management (M.A.) mit der Vertiefungsrichtung “Modernes Verwaltungsmanagement“ ab. Nach seinen beruflichen Anfängen bei der Finanzverwaltung NRW ist er zurzeit bei der Stadtverwaltung Gelsenkirchen tätig. Als nebenberuflicher Autor und Dozent beschäftigt er sich mit Fragen der kommunalen Besteuerung.

Germany

2019 ◽  
pp. 201-229
Author(s):  
Andrew Boutros
Keyword(s):  
Criminal Code ◽  
Business Environment ◽  
Management Systems ◽  
Business Sector ◽  
Compliance Management ◽  
Transparency International ◽  
Corruption Perception ◽  
Set Up ◽  
Mitigating Factor ◽  
International Corruption

Germany is currently ranked among the top 12 in the Transparency International Corruption Perception Index. The country achieved this ranking through substantial efforts in the last decades in legislation, in society, and in the business sector. Today, the corporate compliance management systems of many major German corporations serve as a benchmark in the corporate world. But there is still a lot of work to do. Germany does not yet have a corporate criminal code that holds legal entities criminally liable for corruption-related offenses. German authorities still do not have a uniform and standardized procedure for acknowledging adequate compliance management systems as an affirmative defense or mitigating factor to decrease administrative fines. Although repeatedly requested by the OECD, Germany also still lacks an express and explicit law that grants specific protection to whistle-blowers from retaliation in the private sector, though many German corporations have already set up highly sophisticated whistle-blower systems. This chapter provides an overview on the most important statutory provisions and draft bills with regard to anti-corruption in Germany. Further, the chapter discusses how companies in Germany can take appropriate measures in order to navigate safely through the challenges of corruption-related liability in today’s competitive business environment.

scholarly journals Legal Compliance Systems – a Necessary Mechanism in Organizational Risk Management

2019 ◽  
Vol 11 (4) ◽  
pp. 81-99
Author(s):  
Gabriela Stradomska ◽  
Alicja Tołwińska ◽  
Walter Kegö
Keyword(s):  
Risk Management ◽  
Value Added ◽  
Management Systems ◽  
Legal Compliance ◽  
Compliance Management ◽  
Legal Norms ◽  
Organizational Risk ◽  
Legislative Changes ◽  
And Function ◽  
The Impact

Abstract Objective: Compliance is currently seen as an integral structure of managing financial organizations and it is widely gaining popularity in other types of companies. However, despite model solutions being widespread across the world, there are still many problems due to the lack of effective business compliance management systems meeting the expectations of managers or executives. This is caused by not only incessant legislative changes, but also the multilateral character and function of compliance norms in legal practice and theory. The research purpose of this theoretical dissertation is to demonstrate that legal compliance management systems are a necessary tool for organizational risk management, both formally and practically. Methodology: This research intends to study the impact of compliance on effectiveness of administrative bodies and private sector participants as part of the methodology in the form of a theoretical article Findings: The initial hypothesis states that normative compliance first introduced in financial institutions is becoming an organizational standard in risk management, directly affecting the quality and systemic management processes. Value Added: This article discusses the theoretical meaning and functions of compliance, in terms of both EU law and one of its member states, namely Poland. The choice of Poland as the subject of the study in comparison with the EU is motivated by the fact that this year Poland enforced a rather strict system of legal norms, comprising a broad code of compliance as part of the draft act on the responsibility of collective entities. Recommendations: The system of legal compliance is a necessary mechanism of risk management in organizations, in both formal and practical sense, immediately strengthening the very traditional functions of management.

The influence of institutional pressures and organization culture on Supplier Social Compliance Management Systems

2019 ◽  
Vol 49 (5) ◽  
pp. 552-574 ◽  
Author(s):  
Muhammad Shakeel Sadiq Jajja ◽  
Muhammad Asif ◽  
Frank L. Montabon ◽  
Kamran Ali Chatha
Keyword(s):  
Organizational Culture ◽  
Management Systems ◽  
Equation Modeling ◽  
Future Research ◽  
Institutional Pressures ◽  
Empirical Examination ◽  
Apparel Manufacturing ◽  
Content Type ◽  
Compliance Management ◽  
The Impact

Purpose The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship between institutional pressures and Supplier Social Compliance Management System (SSCMS). Moreover, the authors theorize that the impact of institutional pressures on SSCMS is moderated by the supplier’s organizational culture. This is done in a particularly salient context, which is apparel manufacturing in a developing country. Design/methodology/approach The hypothesized model is tested using data of 164 suppliers from the apparel manufacturing sector. PLS-based structural equation modeling is used to test the direct and multi-group moderation hypotheses. Findings Empirical examination provides evidence that institutional pressures have a positive impact on supplier social compliance and the types of organizational culture have varied moderation effects. Research limitations/implications This research is based on cross-sectional data from one industry. Future research should collect data from diverse sectors in different countries. Practical implications The findings suggest that consistent pressures from various stakeholders can increase supplier social compliance. In addition, the partial evidence for moderation effect of organizational culture indicates that supplier’s internal value system’s alignment with social compliance pressures plays an important role in determining how supplier acts on social compliance initiatives. Originality/value The issue of suppliers’ adoption of social compliance management systems has become prominent as a consequence of the shifting of manufacturing to developing countries. However, comprehensive frameworks explaining antecedents of adoption of SSCMS using large-scale empirical data are limited. In addition, findings on the relationship between supplier social sustainability practices and their antecedents are inconsistent.

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