The Resource Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations

Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations

Label
Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
Title
Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
Creator
Subject
Language
eng
Summary
Co-operative compliance programmes which are aimed at transforming the traditional adversarial relationship of the tax administration and the taxpayer to a trust-based relationship guided by transparency and certainty increasingly form part of the tax compliance strategies of different countries. These programmes could bring considerable benefits to both tax administrations and taxpayers. For tax administrations, the greatest benefit is that such programmes enables them to use their limited resources in a more efficient and more effective way. For taxpayers, participation in co-operative compliance programmes can result in a sizeable reduction of compliance costs. On the other hand, the fact that these programmes can usually be accessed only by certain - mainly large corporate - taxpayers, makes them inherently suspicious from the point of view of EU state aid rules, which prohibit the granting of selective advantageous tax treatment to certain undertakings. This article examines the conditions under which the EU Member States can introduce co-operative compliance regimes without the risk of providing illegal state aid to the taxpayers participating in them
Citation source
In: British tax review. - London. - (2017), no. 2 ; p. 204-229
http://library.link/vocab/creatorName
  • Szudoczky, R
  • Majdańska, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • State aid
  • tax authorities
  • transparency
  • compliance costs
Label
Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
Instantiates
Publication
Label
Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
Publication

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