Cooperative compliance a new approach to managing taxpayer relations
(eBook)
Author
Published
Amsterdam, The Netherlands : IBFD, 2016.
Physical Desc
1 online resource (572 pages) : illustrations.
Status
More Details
Format
eBook
Language
English
ISBN
9789087223892 (e-book)
Notes
Bibliography
Includes bibliographical references (pages [571]-606).
Description
This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment.
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Citations
APA Citation, 7th Edition (style guide)
Bronżewska, K. (2016). Cooperative compliance: a new approach to managing taxpayer relations . IBFD.
Chicago / Turabian - Author Date Citation, 17th Edition (style guide)Bronżewska, Katarzyna. 2016. Cooperative Compliance: A New Approach to Managing Taxpayer Relations. IBFD.
Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)Bronżewska, Katarzyna. Cooperative Compliance: A New Approach to Managing Taxpayer Relations IBFD, 2016.
MLA Citation, 9th Edition (style guide)Bronżewska, Katarzyna. Cooperative Compliance: A New Approach to Managing Taxpayer Relations IBFD, 2016.
Note! Citations contain only title, author, edition, publisher, and year published. Citations should be used as a guideline and should be double checked for accuracy. Citation formats are based on standards as of August 2021.
Staff View
Grouped Work ID
152787e0-48db-c41a-91a4-ed3025a8b5cb-eng
Grouping Information
| Grouped Work ID | 152787e0-48db-c41a-91a4-ed3025a8b5cb-eng |
|---|---|
| Full title | cooperative compliance a new approach to managing taxpayer relations |
| Author | bronżewska katarzyna |
| Grouping Category | book |
| Last Update | 2022-06-07 21:23:19PM |
| Last Indexed | 2024-05-04 02:39:59AM |
Book Cover Information
| Image Source | default |
|---|---|
| First Loaded | Dec 28, 2022 |
| Last Used | Apr 13, 2024 |
Marc Record
| First Detected | Aug 09, 2021 02:05:29 PM |
|---|---|
| Last File Modification Time | Nov 22, 2021 10:12:07 AM |
MARC Record
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| 264 | 1 | |a Amsterdam, The Netherlands :|b IBFD,|c 2016. | |
| 300 | |a 1 online resource (572 pages) :|b illustrations. | ||
| 336 | |a text|b txt|2 rdacontent | ||
| 337 | |a computer|b c|2 rdamedia | ||
| 338 | |a online resource|b cr|2 rdacarrier | ||
| 490 | 1 | |a IBFD Doctoral Series ;|v Volume 38 | |
| 504 | |a Includes bibliographical references (pages [571]-606). | ||
| 520 | 8 | |a This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment. | |
| 588 | |a Description based on print version record. | ||
| 650 | 0 | |a Taxpayer compliance. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 655 | 4 | |a Electronic books. | |
| 776 | 0 | 8 | |i Print version:|a Bronżewska, Katarzyna.|t Cooperative compliance : a new approach to managing taxpayer relations.|d Amsterdam, The Netherlands: IBFD, 2016 |h 572 pages |k Doctoral series ; Volume 38.|z 9789087223885 |w (DLC) 2017410025 |
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| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/prescottcollege-ebooks/detail.action?docID=6176416|x Prescott College|y Prescott College users click here to access |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/yln-ebooks/detail.action?docID=6176416|x Yavapai Library Network|y All other users click here to access |
| 945 | |a E-Book | ||
