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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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- Titul
- The Effects Of Cooperative Compliance Programmes
- Jazyk
- anglicky
- Autori
- Maarten Siglé
- Vydavateľ
- Nyenrode Business Universiteit
- Väzba
- mäkká
- ISBN10
- 9089801251
- ISBN13
- 9789089801258
- Série
- Anotácia
- 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.