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The Resource Tax and trust : institutions, interactions and instruments

Tax and trust : institutions, interactions and instruments

Label
Tax and trust : institutions, interactions and instruments
Title
Tax and trust : institutions, interactions and instruments
Contributor
Subject
Language
eng
Summary
Tax authorities face the challenge of influencing tax compliance by behaving in such a way that taxpayers perceive to be treated fairly and thus comply voluntarily with tax rules. In order to meet this challenge it is crucial that institutions such as tax authorities frequently interact with taxpayers and selectively apply instruments so that a sustainable basis of trust in taxation is created. At the same time, tax authorities need to have the capacity to adjust to a rapidly changing technological, political and economic environment. This book presents the edited version of papers presented on the conference "Tax and Trust" held in Rotterdam, the Netherlands in October 2017, and some additions. The contributions offer reflections on the role played by institutions, interactions and instruments in the intricate relation between tax and trust
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Goslinga, S
  • Hel-van Dijk, E.C.J.M. van der
  • Mascini, P
  • Steenbergen, A. van
http://library.link/vocab/subjectName
  • tax authorities
  • tax compliance
  • tax morale
  • corporate income tax
  • tax transparency
  • big data
  • cooperative compliance
Label
Tax and trust : institutions, interactions and instruments
Instantiates
Publication
Contents
  • Introduction to tax and trust
  • Goslinga, S.
  • Hel-van dijk, L. van der
  • Mascini, P.
  • Steenbergen, A. van
  • ; p. 17-30
  • Trust and control
  • Nooteboom, B.
  • ; p. 31-43
  • Trustworthy institutions: a cognitive theory of tax morale
  • Steinmo, S.
  • ; p. 45-62
  • Trust and tax principles: a Dutch case study
  • Dusarduijn, S.
  • ; p. 63-85
  • The slippery slope framework of tax behaviour: reviewed and revised
  • Enachescu, J.
  • Kirchler, E.
  • ; p. 87-120
  • Restoring trust in the "fairness" of corporate taxation: increased transparency and the need for institutional reform
  • Freedman, J.
  • ; p. 121-141
  • Tax officials' image of taxpayers and rule-bending behaviours
  • Vande Walle, S.
  • Keulemans, S.
  • ; p. 143-160
  • Three design principles for the future of tax authorities: modular, agile and decentral
  • Klous, S.
  • Wielaard, N.
  • ; p. 161-173
  • Beyond the access-use debate: regulating the analysis of information in the Big Data era in order to ensure reliability and trustworthiness
  • Sloot, B. van der
  • ; p. 175-208
  • Legal aspects of behaviourally informed strategies to enhance tax compliance
  • Boer, K.
  • Gribnau, H.
  • ; p. 209-237
Extent
237 p.
Isbn
9789462368194
Label
Tax and trust : institutions, interactions and instruments
Publication
Contents
  • Introduction to tax and trust
  • Goslinga, S.
  • Hel-van dijk, L. van der
  • Mascini, P.
  • Steenbergen, A. van
  • ; p. 17-30
  • Trust and control
  • Nooteboom, B.
  • ; p. 31-43
  • Trustworthy institutions: a cognitive theory of tax morale
  • Steinmo, S.
  • ; p. 45-62
  • Trust and tax principles: a Dutch case study
  • Dusarduijn, S.
  • ; p. 63-85
  • The slippery slope framework of tax behaviour: reviewed and revised
  • Enachescu, J.
  • Kirchler, E.
  • ; p. 87-120
  • Restoring trust in the "fairness" of corporate taxation: increased transparency and the need for institutional reform
  • Freedman, J.
  • ; p. 121-141
  • Tax officials' image of taxpayers and rule-bending behaviours
  • Vande Walle, S.
  • Keulemans, S.
  • ; p. 143-160
  • Three design principles for the future of tax authorities: modular, agile and decentral
  • Klous, S.
  • Wielaard, N.
  • ; p. 161-173
  • Beyond the access-use debate: regulating the analysis of information in the Big Data era in order to ensure reliability and trustworthiness
  • Sloot, B. van der
  • ; p. 175-208
  • Legal aspects of behaviourally informed strategies to enhance tax compliance
  • Boer, K.
  • Gribnau, H.
  • ; p. 209-237
Extent
237 p.
Isbn
9789462368194

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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