Taxing Large Businesses: Cooperative Compliance in Action

Lotta Björklund Larsen and Lynne Oats ()
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Lotta Björklund Larsen: University of Exeter
Lynne Oats: University of Exeter

Intereconomics: Review of European Economic Policy, 2019, vol. 54, issue 3, 165-170

Abstract: Abstract 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.

Date: 2019
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DOI: 10.1007/s10272-019-0816-1

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