Artikel

Taxing Large Businesses: Cooperative Compliance in Action

Cooperative compliance represents a shift in thinking for tax administrations, away from a deterrence approach where taxpayers are coerced to comply with tax rules and threatened by audits and penalties, toward a more responsive and collaborative approach.

Language
Englisch

Bibliographic citation
Journal: Intereconomics ; ISSN: 1613-964X ; Volume: 54 ; Year: 2019 ; Issue: 3 ; Pages: 165-170 ; Heidelberg: Springer

Classification
Wirtschaft

Event
Geistige Schöpfung
(who)
Björklund Larsen, Lotta
Oats, Lynne
Event
Veröffentlichung
(who)
Springer
(where)
Heidelberg
(when)
2019

DOI
doi:10.1007/s10272-019-0816-1
Handle
Last update
10.03.2025, 11:43 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Björklund Larsen, Lotta
  • Oats, Lynne
  • Springer

Time of origin

  • 2019

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