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

Taxing Large Businesses: Cooperative Compliance in Action

  • Lotta Björklund Larsen
  • Lynne OatsEmail author
Open Access


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 (, 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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