02446nam 2200457 450 991079708110332120230808202639.090-8722-389-7(CKB)3840000000350046(MiAaPQ)EBC6176416(Au-PeEL)EBL6176416(OCoLC)1152069296(EXLCZ)99384000000035004620200806d2016 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierCooperative compliance a new approach to managing taxpayer relations /Katarzyna BronzewskaAmsterdam, The Netherlands :IBFD,2016.1 online resource (572 pages) illustrationsIBFD Doctoral Series ;Volume 3890-8722-388-9 Includes bibliographical references (pages [571]-606).This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment.Doctoral series ;Volume 38.Taxpayer complianceTax administration and procedureTaxpayer compliance.Tax administration and procedure.343.04KM335.B766 2016moysBronżewska Katarzyna1465817MiAaPQMiAaPQMiAaPQBOOK9910797081103321Cooperative compliance3676031UNINA