Cooperative compliance a new approach to managing taxpayer relations
(eBook)

Book Cover
Average Rating
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.

Description

Loading Description...

Also in this Series

Checking series information...

More Like This

Loading more titles like this title...

Reading Recommendations & More

Reviews from GoodReads

Loading GoodReads Reviews.

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
Go To Grouped Work

Grouping Information

Grouped Work ID152787e0-48db-c41a-91a4-ed3025a8b5cb-eng
Full titlecooperative compliance a new approach to managing taxpayer relations
Authorbronżewska katarzyna
Grouping Categorybook
Last Update2022-06-07 21:23:19PM
Last Indexed2024-04-13 02:33:39AM

Book Cover Information

Image Sourcedefault
First LoadedDec 28, 2022
Last UsedApr 13, 2024

Marc Record

First DetectedAug 09, 2021 02:05:29 PM
Last File Modification TimeNov 22, 2021 10:12:07 AM

MARC Record

LEADER03120nam a2200457 i 4500
001EBC6176416
003MiAaPQ
00520200806074832.0
006m    E |      
007cr cnu||||||||
008200806s2016    ne a    obm   000 0 eng d
020 |z 9789087223885
020 |a 9789087223892 (e-book)
035 |a (Sirsi) EBC6176416
035 |a (MiAaPQ)EBC6176416
035 |a (Au-PeEL)EBL6176416
035 |a (OCoLC)1152069296
040 |a MiAaPQ|b eng|c MiAaPQ|d MiAaPQ|e rda|e pn
050 4|a K4466|b .B766 2016
0820 |a 343.04|2 23
1001 |a Bronżewska, Katarzyna,|e author.
24510|a Cooperative compliance|h [eBook] :|b a new approach to managing taxpayer relations /|c Katarzyna Bronzewska.
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
4901 |a IBFD Doctoral Series ;|v Volume 38
504 |a Includes bibliographical references (pages [571]-606).
5208 |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.
77608|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
7972 |a ProQuest (Firm)
830 0|a Doctoral series ;|v Volume 38.
85640|u http://ebookcentral.proquest.com/lib/yavapai-ebooks/detail.action?docID=6176416|x Yavapai College|y Yavapai College users click here to access
85640|u http://ebookcentral.proquest.com/lib/prescottcollege-ebooks/detail.action?docID=6176416|x Prescott College|y Prescott College users click here to access
85640|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