An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska

• Autore: Majdanska Alicja
• Pubblicazione: Amsterdam : , : IBFD, , [2021]; ©2021
• Descrizione fisica: xx, 520 pages
• Disciplina: 343.067
• Soggetto topico: Taxpayer compliance; Corporations - Taxation; Tax administration and procedure
• Nota di contenuto: Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background of the research -- 1.2. Research problems -- 1.3. Research methods -- 1.4. Limitations -- 1.5. Summary -- Part 1 On the Way to Cooperative Compliance Programmes -- Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes -- 2.1. Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. Development of taxpayers' rights -- 2.2.3. Findings of psychological research on tax compliance -- 2.2.4. New economic, political and regulatory environment for tax administration -- 2.2.5. The move towards internal compliance frameworks -- 2.2.6. Impact of public outcry following the 2008 financial crisis -- 2.2.7. Interim conclusions -- 2.3. Regulatory strategies for tax law enforcement by tax administrations -- 2.3.1. Introductory remarks -- 2.3.2. Command-and-control regulation -- 2.3.3. Responsive regulation -- 2.3.3.1. Origins of the concept -- 2.3.3.2. Main characteristic features -- 2.3.3.3. Legal problems in applying the theory of responsive regulation -- 2.3.4. Interim conclusions -- 2.4. Chapter summary and conclusions -- Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance -- 3.1. Introduction -- 3.2. The concept of cooperative compliance in the works of the OECD/Forum on Tax Administration -- 3.2.1. General remarks -- 3.2.2. History -- 3.2.3. Essential features of the concept of cooperative compliance -- 3.2.3.1. Principle-based concept -- 3.2.3.2. Commercial awareness -- 3.2.3.3. Impartiality -- 3.2.3.4. Proportionality -- 3.2.3.5. Openness and transparency of the tax administration -- 3.2.3.6. Responsiveness -- 3.2.3.7. Openness and disclosure of the taxpayer. ; 3.2.4. Essential features of a tax control framework -- 3.2.4.1. Definition and the role of a tax control framework -- 3.2.4.2. Design and maintenance of the tax control framework -- 3.2.4.3. Testing the scope and effectiveness of the tax control framework -- 3.2.5. The concept of cooperative compliance versus a programme -- 3.3. Potential benefits of a cooperative compliance programme -- 3.3.1. The concept with multi-stakeholder benefits -- 3.3.2. Benefits for tax administrations -- 3.3.3. Benefits for taxpayers -- 3.3.4. Benefits to wider society, policy makers and good governance -- 3.4. Potential risks of implementing a cooperative compliance programme -- 3.4.1. Dual nature of risks implied by the concept of cooperative compliance -- 3.4.2. Legal risks -- 3.4.3. Institutional risks -- 3.5. Chapter summary and conclusions -- Part 2 Divergent Approaches to the Concept of Cooperative Compliance -- Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions -- 4.1. Introduction -- 4.2. No "one size fits all": The Dutch approach to a cooperative compliance programme -- 4.2.1. Tax policy reasons for implementing a cooperative compliance programme -- 4.2.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.2.3. Governance arrangements for a cooperative compliance programme -- 4.2.3.1. Arrangements on the side of the tax administration -- 4.2.4. Legal basis for a cooperative compliance programme -- 4.2.5. Administration of cooperative compliance agreements -- 4.2.6. Evaluation of the Dutch cooperative compliance programme -- 4.2.7. Horizontal monitoring in its new form -- 4.3. Legal method: The Italian approach to a cooperative compliance programme -- 4.3.1. Tax policy reasons for implementing a cooperative compliance programme. ; 4.3.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.3.3. Governance arrangements for a cooperative compliance programme -- 4.3.3.1. Arrangements on the side of the Italian tax administration -- 4.3.3.2. Arrangements on the side of the taxpayer -- 4.3.4. Legal basis for cooperative compliance -- 4.3.5. Administration of a cooperative compliance programme -- 4.3.6. Evaluation of the Italian cooperative compliance programme -- 4.4. Better service for each large business taxpayer: The UK way to a cooperative compliance programme -- 4.4.1. Tax policy reasons for implementing the cooperative compliance programme -- 4.4.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.4.3. Governance arrangements for the UK cooperative compliance programme -- 4.4.3.1. Arrangements on the side of the tax administration -- 4.4.3.2. Arrangements on the side of the taxpayer -- 4.4.4. Legal basis for cooperative compliance -- 4.4.5. Administration of cooperative compliance arrangements -- 4.4.6. Evaluation of the UK cooperative compliance programme -- 4.5. Similarities and differences in the implementation of the concept of cooperative compliance -- 4.6. Chapter summary and conclusions -- Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments -- 5.1. Introduction -- 5.2. Cooperative compliance programmes versus audit of large taxpayers -- 5.2.1. General remarks -- 5.2.2. The United States and the CAP programme -- 5.2.3. Germany and the concept of a prompt audit -- 5.2.3.1. German federal system of the tax administration -- 5.2.3.2. Models of a prompt audit developed by tax authorities of federal states -- 5.2.3.3. Federal law on a prompt audit -- 5.2.3.4. A prompt audit in light of the concept of cooperative compliance. ; 5.3. Cooperative compliance programmes versus disclosure rules -- 5.4. Cooperative compliance programmes versus tax rulings -- 5.5. Cooperative compliance programmes versus fora for large business taxpayers -- 5.6. Cooperative compliance programmes versus ICAP -- 5.6.1. ICAP origins -- 5.6.2. ICAP design -- 5.6.3. Similarities and differences -- 5.7. Chapter summary and conclusions -- Part 3 The Concept of Cooperative Compliance in the Context of Selected Legal and Institutional Aspects -- Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles -- 6.1. Introduction -- 6.2. Legality -- 6.2.1. Introductory remarks -- 6.2.2. The concept of legality -- 6.2.3. The principle of legality in different domestic legal systems -- 6.2.3.1. The Netherlands -- 6.2.3.2. Italy -- 6.2.3.3. The United Kingdom -- 6.2.4. The impact of the principle of legality on the design of cooperative compliance programmes -- 6.3. Equality -- 6.3.1. Introductory remarks -- 6.3.2. The concept of equality -- 6.3.2.1. Four conceptions of equality -- 6.3.2.2. Formal and substantive principle of equality in tax law -- 6.3.2.3. Equality versus equality before the law -- 6.3.2.4. Different conceptions of the principle of legal equality and cooperative compliance programmes -- 6.3.3. The principle of legal equality in different domestic legal systems -- 6.3.3.1. The principle of legal equality in the Netherlands -- 6.3.3.2. The principle of legal equality in Italy -- 6.3.3.3. The principle of legal equality in the United Kingdom -- 6.3.4. The impact of the principle of equality on the design of a cooperative compliance programme -- 6.3.4.1. General remarks -- 6.3.4.2. Benefits available to taxpayers in the selected cooperative compliance programmes -- 6.3.4.3. Taxpayers allowed to access cooperative compliance programmes. ; 6.3.4.4. Justification and proportionality -- 6.3.4.5. Interim conclusions -- 6.4. Legal certainty -- 6.4.1. Introductory remarks -- 6.4.2. The concept of legal certainty -- 6.4.3. Legal certainty in different domestic legal systems -- 6.4.3.1. The Netherlands -- 6.4.3.2. Italy -- 6.4.3.3. The United Kingdom -- 6.4.4. The impact of the principle of legal certainty on the design of cooperative compliance programmes -- 6.5. Legal privilege -- 6.5.1. Introductory remarks -- 6.5.2. The concept of legal privilege -- 6.5.3. Legal privilege in different legal systems -- 6.5.3.1. The Netherlands -- 6.5.3.2. Italy -- 6.5.3.3. The United Kingdom -- 6.5.4. The impact of legal privilege on the design of cooperative compliance programmes -- 6.6. Chapter summary and conclusions -- Chapter 7: Cooperative Compliance Programmes and State Aid Regime -- 7.1. Introduction -- 7.2. The concept of State aid rules -- 7.3. The impact of the State aid rules on the design of a cooperative compliance programme -- 7.3.1. Advantage -- 7.3.2. Granted by a Member State or through state resources -- 7.3.3. Selectivity -- 7.3.3.1. Derogation from a reference system -- 7.3.3.2. Are the participants in cooperative compliance programmes in a similar situation to other taxpayers? -- 7.3.3.3. Justification for the potential selectivity of cooperative compliance programmes -- 7.3.4. Effect on intra-EU trade and distortion of competition -- 7.3.5. Special cases of fiscal State aid -- 7.3.6. Chapter summary and conclusions -- Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight -- 8.1. Introduction -- 8.2. The phenomenon of regulatory capture -- 8.3. Tax administration, regulatory capture and the concept of cooperative compliance -- 8.4. Potential solutions to prevent regulatory capture within cooperative compliance programmes. ; 8.4.1. Introductory remarks.
• Sommario/riassunto: The recent developments in the international tax agenda prove that the need for a revival of cooperative compliance programmes is greater than ever before. Regardless of whether one places cooperative compliance programmes in the context of the post-BEPS world, mandatory disclosure rules (which are about to become effective in the European Union) or the discussion about the tax implications of e-commerce, it is in the public interest to ensure a framework for a mature, argument-based and (ideally) real-time discussion between tax administrations and large business taxpayers. The benefits of cooperative compliance programmes may prove particularly important in the post COVID-19 environment, when countries will be looking for ways to recover from the crisis. This book analyses how to ensure that the implementation of the concept of cooperative compliance is underpinned by sound legal principles and enhanced by a robust institutional framework, with a particular focus on the application of the concept in less developed countries. In the context of less developed countries, the concept of cooperative compliance is presented as a legal transplant, able to "travel" across countries, legal systems and legal cultures. The book shows not only how tax administrations and taxpayers may benefit from cooperative compliance programmes, but also what the potential bottlenecks are. As such, this book promotes the concept of cooperative compliance as a viable solution to the many challenges faced by not only developed countries, but also less developed ones. It contributes to tax policy formulations by providing clear recommendations on the design of a cooperative compliance programme, highlights the potential legal and institutional bottlenecks and presents some good practices on how a cooperative compliance programme can be developed. As such, it offers useful guidance for lawmakers and tax administrations planning to implement cooperative compliance programmes. This book is part of the IBFD Doctoral Series.
• Titolo autorizzato: An analysis of cooperative compliance programmes
• ISBN: 90-8722-678-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910827315603321
• Lo trovi qui: Univ. Federico II
• Serie: IBFD Doctoral