The Resource Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies

Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies

Label
Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies
Title
Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies
Creator
Subject
Language
eng
Summary
Large businesses play a vital role in the economy e.g. as large employers and investors. They are also important for the development of countries and for economic growth due to their (tax) contributions to the state budget. With growing budget deficits, numerous accounting scandals and public outrage about aggressive tax planning, corporate tax non-compliance is more than ever a serious issue for countries worldwide. In the last decade many tax authorities have developed so-called cooperative compliance strategies as preventive instruments to influence corporate tax behaviour. We conclude that the most important assumptions underlying co-operative compliance strategies are the contributions to taxpayer compliance by improving perceived procedural justice, reducing taxpayer uncertainty and improving tax risk management by taxpayers. These assumptions can draw on some theoretical substantiation, but none of them can claim a solid grounding from empirical evidence
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 13 (2015),
http://library.link/vocab/creatorName
  • Hel-van Dijk, E.C.J.M. van der
  • Siglé, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • risk management
Label
Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies
Instantiates
Publication
Label
Managing compliance risks of large businesses : a review of the underlying assumptions of co-operative compliance strategies
Publication

Library Locations

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      52.3736660 4.9336932
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