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The Effects Of Cooperative Compliance Programmes

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Since the beginning of this century, tax authorities are using cooperative compliance programmes (CCPs) as part of their overarching compliance risk management strategies. CCPs envisage a relationship between tax authorities and taxpayers (usually large businesses) in which both parties cooperate to effectively and efficiently maintain or improve tax compliance. This thesis addresses several research questions related to the assumptions underlying CCPs.

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The Effects Of Cooperative Compliance Programmes, Maarten Siglé

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Titul
The Effects Of Cooperative Compliance Programmes
Jazyk
anglicky
Vazba
měkká
ISBN10
9089801251
ISBN13
9789089801258
Série
Anotace
Since the beginning of this century, tax authorities are using cooperative compliance programmes (CCPs) as part of their overarching compliance risk management strategies. CCPs envisage a relationship between tax authorities and taxpayers (usually large businesses) in which both parties cooperate to effectively and efficiently maintain or improve tax compliance. This thesis addresses several research questions related to the assumptions underlying CCPs.