Coverart for item
The Resource Cooperative compliance : a new approach to managing taxpayer relations

Cooperative compliance : a new approach to managing taxpayer relations

Label
Cooperative compliance : a new approach to managing taxpayer relations
Title
Cooperative compliance : a new approach to managing taxpayer relations
Creator
Subject
Language
eng
Summary
This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment. The book describes the beginnings of cooperative compliance in Australia, the Netherlands, the United Kingdom and the United States. It also discusses Poland, as a probing jurisdiction where no form of such cooperation has, as yet, been introduced. It defines and classifies the concept of cooperative compliance and explores the theoretical and practical issues related to its implementation. The analysis demonstrates that cooperative compliance is much more than a new legal measure and, as such, must be viewed in a much broader context, wherein historical, psychological and cultural elements play an important role
http://library.link/vocab/creatorName
Bronżewska, K
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 38
http://library.link/vocab/subjectName
  • cooperative compliance
  • corporate income tax
  • taxpayer
  • tax authorities
  • compliance costs
  • MNE
  • transparency
  • risk management
  • BEPS
Label
Cooperative compliance : a new approach to managing taxpayer relations
Instantiates
Publication
Extent
xxii, 610 p.
Isbn
9789087223892
Isbn Type
(eBook)
Label
Cooperative compliance : a new approach to managing taxpayer relations
Publication
Extent
xxii, 610 p.
Isbn
9789087223892
Isbn Type
(eBook)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...