Results 1 to 10 of about 360,476 (206)

Cooperative spatial modelling of hospital compliance with minimum caseload requirements [PDF]

International Journal of Health Geographics
Background Minimum caseload requirements (MCRs) ensure medical treatment quality but may negatively affect spatial accessibility to health care. Previous studies optimised the caseload distribution via spatial models, with a focus on balancing spatial ...
Limei Ji, Max Geraedts, Werner de Cruppé   +2 more
doaj   +2 more sources

The cooperative approach to corporate tax compliance: An empirical assessment

Journal of International Accounting, Auditing and Taxation, 2022
Tax authorities increasingly rely on a cooperative approach to support corporate tax compliance. This approach, however, lacks empirical substantiation, and it is unclear whether it delivers on its expected benefits. We identify the underlying principles of this approach using reports and policy recommendations of the Organization of Economic ...
Roland F Speklé
exaly   +3 more sources

Transcranial Direct Current Stimulation Altered Voluntary Cooperative Norms Compliance Under Equal Decision-Making Power

Frontiers in Human Neuroscience, 2018
Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li, Jianbiao Li, Xiaoli Liu, Xile Yin, Shuaiqi Li, Guangrong Wang, Xiaofei Niu, Chengkang Zhu   +7 more
doaj   +3 more sources

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs [PDF]

Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung, 2021
Eva Eberhartinger, Maximilian Zieser
exaly   +2 more sources

Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach

Bulletin for International Taxation, 2022
This article describes the newly introduced approach of Cooperative Compliance of the European Union, the European Trust and Cooperation Approach. It also critically compares that programme with the OECD’s International Compliance Assurance Programme and with the pillars of Cooperative Compliance.
Russo, Ronald, Engelmoer, Joost, Martini, Mário H.   +2 more
exaly   +3 more sources

Cooperative Compliance in Poland: The Question of Equality

Review of European and Comparative Law
An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers.
Marcin Burzec
doaj   +3 more sources

Buffer Compliance Control of Space Robots Capturing a Non-Cooperative Spacecraft Based on Reinforcement Learning

Applied Sciences, 2021
Aiming at addressing the problem that the joints are easily destroyed by the impact torque during the process of space robot on-orbit capturing a non-cooperative spacecraft, a reinforcement learning control algorithm combined with a compliant mechanism ...
Haiping Ai, An Zhu, Jiajia Wang, Xiaoyan Yu, Li Chen   +4 more
doaj   +3 more sources

Can cooperative membership foster compliance with New European Union regulations on deforestation-free production? Evidence from cocoa farmers in Western Côte d'Ivoire

Trees, Forests and People
Cocoa cultivation (Theobroma cacao) in Côte d'Ivoire faces significant challenges, including deforestation, poverty, and child labour. Like other countries involved in the production and export of palm oil, cattle, soy, coffee, cocoa, timber, and rubber,
Hamza Moluh Njoya, Sofía Cristóbal Reyes, Koumbo Alberic Hien, Franziska Ollendorf, Bonna Antoinette Tokou, Constant Yves Adou Yao, Stefan Sieber, Katharina Löhr   +7 more
doaj   +3 more sources

Cooperative compliance initiatives as a preventative mechanism

Manual for the Control of International Tax Planning, 2022
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.
Mosquera Valderrama, I.J., Quinonez Cruz, D., , Huiskers-Stoop   +2 more
openaire   +3 more sources

Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands [PDF]

Megatrend Revija, 2016
Horizontal monitoring has been established as a tool to prevent aggressive tax structures. It is based on the change of the traditional relationship between tax administration and taxpayers.
Stojanović Snežana R.
doaj   +1 more source