Results 261 to 270 of about 863,819 (307)
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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 ...
Stephan Muehlbacher +2 more
exaly +3 more sources
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 ...
Stephan Muehlbacher +2 more
exaly +3 more sources
The cooperative compliance model in taxation: what is the future
International Journal of Public Law and Policy, 2019Co-operative compliance programmes enable tax administrations to stimulate the taxpayer to co- operate and create a trust-based relationship, which is a precondition for voluntary tax compliance. Such programmes have become a major part of the tax system in over 30 countries with few models serving as role models. The main objective of this paper is to
Tereza Rogić Lugarić
exaly +2 more sources
From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance
World Tax JournalAcknowledging that traditional dispute prevention and resolution mechanisms alone cannot provide the tax certainty needed by businesses in an efficient manner, the authors highlight the key role that programmes such as Cooperative Compliance (CC), the International Compliance Assurance Programme (ICAP) of the OECD, the European Trust and Cooperation ...
Christodoulopoulos, Timoleon Angelos +4 more
exaly +3 more sources
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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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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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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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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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 ...
Zachary Pease, Greg Walsh
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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 ...
Zachary Pease, Greg Walsh
openaire +1 more source
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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Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport
SSRN Electronic Journal, 2020Ensuring tax compliance among business and wealth owners is an important policy goal for many tax authorities. This article develops a proposal for a voluntary program for individuals, family trusts and private investment vehicles which draws upon existing cooperative compliance programs for large corporations, such as the OECD’s International ...
Philip Marcovici, Noam Noked
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