The Resource Using impact evaluation to examine domestic and international cooperative compliance programs

Using impact evaluation to examine domestic and international cooperative compliance programs

Label
Using impact evaluation to examine domestic and international cooperative compliance programs
Title
Using impact evaluation to examine domestic and international cooperative compliance programs
Creator
Subject
Language
eng
Summary
In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program (ICAP), a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers
Citation source
In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 10 ; p. 1045-1065
http://library.link/vocab/creatorName
  • Majdańska, A
  • Wu, Y
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • cooperative compliance
  • international tax law
  • ICAP
  • tax authorities
Label
Using impact evaluation to examine domestic and international cooperative compliance programs
Instantiates
Publication
Label
Using impact evaluation to examine domestic and international cooperative compliance programs
Publication

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