Results 1 to 10 of about 46,275 (158)
The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs [PDF]
Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung, 2021 AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions.
Maximilian Zieser, Eva Eberhartinger
exaly +9 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
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 +7 more
doaj +3 more sources
Cooperative spatial modelling of hospital compliance with minimum caseload requirements [PDF]
International Journal of Health GeographicsBackground 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 +2 more
doaj +2 more sources
Cooperative Compliance in Poland: The Question of Equality
Review of European and Comparative LawAn 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
Trees, Forests and PeopleCocoa 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 +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. +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
Cooperative Tax Compliance — A Path to Fiscal Sustainability?
Transylvanian Review of Administrative Sciences, 2022 The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance.
Tatjana Stanimirović, Tina Sever
doaj +1 more source
Animals, 2020 Wildlife translocation is an often-used technique to augment populations or remove animals from harm’s way. Unfortunately, many translocation efforts fail to meet their goals for myriad reasons, particularly because translocated animals make large ...
Brett DeGregorio +2 more
doaj +1 more source