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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Majdanska, Alicja (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2021]
Colección:Doctoral series ; v. 58.
Temas:
Taxpayer compliance.
Corporations > Taxation.
Tax administration and procedure.
Sociétés > Impôts.
Impôt > Administration et procédure.
Corporations > Taxation
Tax administration and procedure
Taxpayer compliance
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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

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