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000943100 020__ $$z9789087223885
000943100 020__ $$a9789087223892 $$q(electronic book)
000943100 035__ $$a(MiAaPQ)EBC6176416
000943100 035__ $$a(Au-PeEL)EBL6176416
000943100 035__ $$a(OCoLC)1152069296
000943100 040__ $$aMiAaPQ$$beng$$erda$$epn$$cMiAaPQ$$dMiAaPQ
000943100 050_4 $$aK4466$$b.B766 2016
000943100 0820_ $$a343.04$$223
000943100 1001_ $$aBronżewska, Katarzyna,$$eauthor.
000943100 24510 $$aCooperative compliance :$$ba new approach to managing taxpayer relations /$$cKatarzyna Bronzewska.
000943100 264_1 $$aAmsterdam, The Netherlands :$$bIBFD,$$c2016.
000943100 300__ $$a1 online resource (572 pages) :$$billustrations.
000943100 336__ $$atext$$btxt$$2rdacontent
000943100 337__ $$acomputer$$bc$$2rdamedia
000943100 338__ $$aonline resource$$bcr$$2rdacarrier
000943100 4901_ $$aIBFD Doctoral Series ;$$vVolume 38
000943100 504__ $$aIncludes bibliographical references (pages [571]-606).
000943100 506__ $$aAccess limited to authorized users.
000943100 5208_ $$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.
000943100 588__ $$aDescription based on print version record.
000943100 650_0 $$aTaxpayer compliance.
000943100 650_0 $$aTax administration and procedure.
000943100 77608 $$iPrint version:$$aBronżewska, Katarzyna.$$tCooperative compliance : a new approach to managing taxpayer relations.$$dAmsterdam, The Netherlands: IBFD, 2016 $$z9789087223885 $$w(DLC) 2017410025
000943100 830_0 $$aDoctoral series ;$$vVolume 38.
000943100 852__ $$bebk
000943100 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=6176416$$zOnline Access
000943100 909CO $$ooai:library.usi.edu:943100$$pGLOBAL_SET
000943100 980__ $$aEBOOK
000943100 980__ $$aBIB
000943100 982__ $$aEbook
000943100 983__ $$aOnline