LEADER 02446nam 2200457 450 001 9910797081103321 005 20230808202639.0 010 $a90-8722-389-7 035 $a(CKB)3840000000350046 035 $a(MiAaPQ)EBC6176416 035 $a(Au-PeEL)EBL6176416 035 $a(OCoLC)1152069296 035 $a(EXLCZ)993840000000350046 100 $a20200806d2016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCooperative compliance $ea new approach to managing taxpayer relations /$fKatarzyna Bronzewska 210 1$aAmsterdam, The Netherlands :$cIBFD,$d2016. 215 $a1 online resource (572 pages) $cillustrations 225 1 $aIBFD Doctoral Series ;$vVolume 38 311 $a90-8722-388-9 320 $aIncludes bibliographical references (pages [571]-606). 330 8 $aThis book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment. 410 0$aDoctoral series ;$vVolume 38. 606 $aTaxpayer compliance 606 $aTax administration and procedure 615 0$aTaxpayer compliance. 615 0$aTax administration and procedure. 676 $a343.04 686 $aKM335$b.B766 2016$2moys 700 $aBronz?ewska$b Katarzyna$01465817 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797081103321 996 $aCooperative compliance$93676031 997 $aUNINA