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

Autori
Rogić Lugarić, Tereza

Izvornik
International journal of public law and policy (2044-7633) 6 (2019), 2; 170-186

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
co-operative compliance, taxpayer, revenue authority, good tax governance
(taxpayer, revenue authority, good tax governance)

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA