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An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries /
The book provides an insightful discussion on the design of a cooperative compliance programme, based on the analysis of legal principles and State aid rules.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2021]
|
| Colección: | Doctoral series ;
v. 58. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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|---|---|---|---|
| 001 | EBOOKCENTRAL_on1252972840 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
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| 008 | 210528s2021 ne ob 000 0 eng d | ||
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| 019 | |a 1244628686 | ||
| 020 | |a 9789087226794 |q (electronic bk.) | ||
| 020 | |a 9087226799 |q (electronic bk.) | ||
| 020 | |a 9789087226787 | ||
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| 035 | |a (OCoLC)1252972840 |z (OCoLC)1244628686 | ||
| 050 | 4 | |a K4544 | |
| 082 | 0 | 4 | |a 343.067 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Majdanska, Alicja, |e author. | |
| 245 | 1 | 3 | |a An analysis of cooperative compliance programmes : |b legal and institutional aspects with a focus on application in less developed countries / |c Alicja Majdańska. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2021] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD doctoral series ; |v volume 58 | |
| 500 | |a Thesis submitted to the Vienna University ofEconomics and Businessin fulfilment of the requirements for the degree of Doctor Iuris. | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed June 1, 2021). | |
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 520 | |a The book provides an insightful discussion on the design of a cooperative compliance programme, based on the analysis of legal principles and State aid rules. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxpayer compliance. | |
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 6 | |a Sociétés |x Impôts. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a Corporations |x Taxation |2 fast | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 650 | 7 | |a Taxpayer compliance |2 fast | |
| 758 | |i has work: |a An analysis of cooperative compliance programmes (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGkMtXXd3JyPCtKmfRQbbd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Majdańska, Alicja |t An Analysis of Cooperative Compliance Programmes |d Amsterdam : IBFD Publications USA, Incorporated,c2021 |z 9789087226770 |
| 830 | 0 | |a Doctoral series ; |v v. 58. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6527811 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6527811 | ||
| 938 | |a EBSCOhost |b EBSC |n 2899022 | ||
| 994 | |a 92 |b IZTAP | ||