Risk Management, Internal Control and Cooperative Compliance in Taxation

Ronald Russo ()
Additional contact information
Ronald Russo: Tilburg University

Chapter Chapter 14 in The Future of Risk Management, Volume I, 2019, pp 329-350 from Springer

Abstract: Abstract In recent years more and more jurisdictions have entered into some form of cooperative compliance scheme with (key)taxpayers. Early adapters are the Netherlands, Australia and the UK, but now many others have followed or are planning to (Germany, Italy, Belgium). The programs differ widely in application and (legal) form. In some ways, the later followers are further along the line of development than the early adapters. In this paper, I will view the concept of cooperative compliance and look into possible developments and the consequences for taxation. I will look from the perspective of tax authorities as well as companies. Among others the influence of technology, data science and the ICAP program will be viewed, as well as the influence on taxpayer rights and other formal tax issues.

Keywords: Cooperative compliance; ICAP; Data science; Privacy (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-14548-4_14

Ordering information: This item can be ordered from
http://www.springer.com/9783030145484

DOI: 10.1007/978-3-030-14548-4_14

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().