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Patient Compliance vs Cooperation
Archives of Ophthalmology, 1987To the Editor. —In Dr Muirhead's 1 letter in theArchives, he objects to the word compliance when used to describe the extent to which a patient carries out a physician's treatment orders. He cites as evidence for this criticism the definition from Random House Dictionary of the English Language , "a tendency to yield readily to others, especially in a
L, Apt, A B, Barrett
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Current Directions in Psychological Science, 2014
The prevailing neoclassical economic view in tax-behavior research is that trust is good, but control is better. The advice for combating tax evasion is to deter illegal behavior with rigid audits and harsh fines. But control and punishment may have unintended side effects; therefore, psychological variables (e.g., attitudes toward taxation, social ...
Kirchler, Erich +2 more
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The prevailing neoclassical economic view in tax-behavior research is that trust is good, but control is better. The advice for combating tax evasion is to deter illegal behavior with rigid audits and harsh fines. But control and punishment may have unintended side effects; therefore, psychological variables (e.g., attitudes toward taxation, social ...
Kirchler, Erich +2 more
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In Search of Cooperative Compliance
2023International Compliance Assurance Programme (ICAP) of OECD, a brand-new application, is the international reflection of the tax compliance expectations rising over cooperative compliance. ICAP is an application in which the tax risks of MNE groups are evaluated by bringing together the tax administrations of more than one country in which they operate
Hakkı Odabaş, İmran Arıtı Erdem
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Proceedings of the 2016 CHI Conference Extended Abstracts on Human Factors in Computing Systems, 2016
This proposal records a cooperative inquiry investigation of possible technological solutions to help facilitate compliance with the mandates of the Children's Online Privacy Protection Act. It details the results of a session conducted by KidsteamUB at the University of Baltimore, and details the possible implications of the ...
Pease, Zachary, Walsh, Greg
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This proposal records a cooperative inquiry investigation of possible technological solutions to help facilitate compliance with the mandates of the Children's Online Privacy Protection Act. It details the results of a session conducted by KidsteamUB at the University of Baltimore, and details the possible implications of the ...
Pease, Zachary, Walsh, Greg
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Cooperative Compliance in Austria
European Taxation, 2019Austria’s cooperative compliance programme, referred to as Begleitende Kontrolle entered into force on 1 January 2019. This article provides an initial overview of the new programme, presents its benefits and drawbacks and identifies potential concerns.
Fiala, Florian, Ramharter, Lisa Maria
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The Concept of Cooperative Compliance
Bulletin for International Taxation, 2014This article, the first in a series of two, discusses the concept of cooperative compliance in reference to the OECD work on this topic, and four jurisdictions in which it has been implemented.
E.vander Enden, K. Bronzewska
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Communicating cooperative compliance
2021Companies and tax administrations need to develop a coherent (public) reporting and communication strategy on Cooperative Compliance. This may include engaging with multi-stakeholder groups to test and challenge existing approaches and views. A number of recommendations for best practices were identified by the group for consideration by tax ...
Gribnau, Hans +4 more
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