The cooperative compliance model in taxation: what is the future?
by Tereza Rogic Lugaric
International Journal of Public Law and Policy (IJPLAP), Vol. 6, No. 2, 2019

Abstract: Cooperative compliance programmes enable tax administrations to stimulate the taxpayer to cooperate and create a trust-based relationship, which is a precondition for voluntary tax compliance. Such programmes have become a major part of the tax system in over 30 countries with few models serving as role-models. The main objective of this paper is to explore the application of the cooperative compliance model using the methodology of comparison of five different 'national' models - US, Dutch, Australian, British and French. Results demonstrate that it is possible to identify two conceptual approaches to cooperative compliance.

Online publication date: Mon, 28-Jan-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Public Law and Policy (IJPLAP):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com