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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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- Année de publication
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- État du livre
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- Titre
- The Effects Of Cooperative Compliance Programmes
- Langue
- Anglais
- Auteurs
- Maarten Siglé
- Format
- souple
- ISBN10
- 9089801251
- ISBN13
- 9789089801258
- Séries
- Description
- 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.