Risk assessment in a co-operative compliance context : a Dutch-UK comparison
Resource Information
The work Risk assessment in a co-operative compliance context : a Dutch-UK comparison represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Risk assessment in a co-operative compliance context : a Dutch-UK comparison
Resource Information
The work Risk assessment in a co-operative compliance context : a Dutch-UK comparison represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Risk assessment in a co-operative compliance context : a Dutch-UK comparison
- Language
- eng
- Summary
- Growing pressures on resources means that tax administrations rely increasingly upon risk assessment techniques in order to enhance their regulatory efficiency. Risk-based regulation plays an important role in co-operative compliance based relationships between tax authorities and large corporate taxpayers in many countries. In return for a high level of disclosure by corporate taxpayers, tax authorities commit to a "light touch" approach in monitoring companies deemed to be low risk, while intensifying supervision of companies with a high risk profile. This article compares risk assessment techniques applied to large corporate taxpayers in the UK and the Netherlands. While both are regarded as co-operative compliance pioneers, the Dutch and UK tax authorities differ significantly in the way in which risk assessment is operationalised, whilst demonstrating similar challenges in realising administrative efficiency gains from implementing risk-based regulation. It is concluded that the benefits of risk-based regulation in a co-operative compliance framework may be easier to realise for corporate taxpayers than for tax administrations. Credibility concerns, for the latter in particular, would need to be overcome in order to advance co-operative compliance
- Citation source
- In: British tax review. - London. - (2017), no. 2 ; p. 230-248
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Risk assessment in a co-operative compliance context : a Dutch-UK comparisonWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e9t0SQCccUM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e9t0SQCccUM/">Risk assessment in a co-operative compliance context : a Dutch-UK comparison</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Risk assessment in a co-operative compliance context : a Dutch-UK comparison
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e9t0SQCccUM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e9t0SQCccUM/">Risk assessment in a co-operative compliance context : a Dutch-UK comparison</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>