this publication offers a broad overview of the field of tax assurance. each chapter is written by experts in their respective fields. this second edition has been fully updated and extended to reflect the latest developments with regard to technology, risk management theory, cooperative compliance developments and corporate governance. tax specialists are facing the challenge to bridge the gap between their own, deeply technical perspective and the critical viewpoint of a variety of stakeholders, all with their own interests. tax assurance offers the first comprehensive overview that covers the full range of topics related to controlling tax. the book adopts a broad perspective, based on the principle that everything concerning the process of taxes in a company belongs to the field of tax assurance. this not only includes 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. this wide range of topics is explored in different chapters, each written 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. the various chapters of tax assurance cover the viewpoints of many different players in the tax arena, such as the taxpayer, tax authorities, ngos, tax advisors, auditors and society in general. this broad approach makes it useful for every tax professional, but also for students and the interested non-specialist. while a profound understanding of relevant laws and regulations is still fundamental to tax as a specialism, various other aspects and perspectives are becoming increasingly important. this book aims to step in by offering the first comprehensive view of the full range of current topics related to controlling tax. this second edition has been fully updated, revised and extended to reflect the latest developments with respect to: technology risk management theory internal control cooperative compliance tax accounting ethics corporate governance the regulatory landscape