engleski

The Cooperative Compliance Model in Taxation : What is the Future?

Co-operative compliance programmes enable tax administrations to stimulate the taxpayer to co- operate 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 co-operative compliance model using the methodology of comparison of five different “national” models – American, Dutch, Australian, British and French. Results demonstrate that it is possible to identify two conceptual approaches to co- operative compliance.

taxpayer, revenue authority, good tax governance

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