In a narrow perspective Tax Assurance could be viewed as assurance on the tax position in the commercial accounts, so that users of those accounts have more confidence in the correctness of it. In this book we view Tax Assurance in a wider context: in our view everything concerning the process of taxes in a company belongs to the field of Tax Assurance. Not just how taxes end up in the commercial accounts (tax accounting), but also (tax) risk management, internal control, management control, corporate governance, tax policy, relations with media, relations with tax authorities, ethical sides of taxation and audit are relevant for Tax Assurance in a broader sense and are therefore present in this book. The different relevant sides of Tax Assurance as mentioned above are handled in different chapters, each by an author or authors who have expertise in that particular field. Most authors are also lecturer or guest lecturer in the Tax assurance program of Tilburg University and publish on the topic regularly.
