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Intereconomics

, Volume 54, Issue 3, pp 165–170 | Cite as

Taxing Large Businesses: Cooperative Compliance in Action

  • Lotta Björklund Larsen
  • Lynne OatsEmail author
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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.

Copyright information

© The Author(s) 2019

Open Access: This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (https://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.

Authors and Affiliations

  1. 1.Tax Administration Research Centre (TARC)University of ExeterExeterUK

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