Cooperative compliance : : a new approach to managing taxpayer relations / / Katarzyna Bronzewska.
This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation ba...
Saved in:
Superior document: | IBFD Doctoral Series ; Volume 38 |
---|---|
VerfasserIn: | |
Place / Publishing House: | Amsterdam, The Netherlands : : IBFD,, 2016. |
Year of Publication: | 2016 |
Language: | English |
Series: | Doctoral series ;
Volume 38. |
Online Access: | |
Physical Description: | 1 online resource (572 pages) :; illustrations. |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
5006176416 |
---|---|
ctrlnum |
(MiAaPQ)5006176416 (Au-PeEL)EBL6176416 (OCoLC)1152069296 |
collection |
bib_alma |
record_format |
marc |
spelling |
Bronzewska, Katarzyna, author. Cooperative compliance : a new approach to managing taxpayer relations / Katarzyna Bronzewska. Amsterdam, The Netherlands : IBFD, 2016. 1 online resource (572 pages) : illustrations. text txt rdacontent computer c rdamedia online resource cr rdacarrier IBFD Doctoral Series ; Volume 38 Includes bibliographical references (pages [571]-606). This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment. Description based on print version record. Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Taxpayer compliance. Tax administration and procedure. Electronic books. Print version: Bronzewska, Katarzyna. Cooperative compliance : a new approach to managing taxpayer relations. Amsterdam, The Netherlands: IBFD, 2016 572 pages Doctoral series ; Volume 38. 9789087223885 (DLC) 2017410025 ProQuest (Firm) Doctoral series ; Volume 38. https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6176416 Click to View |
language |
English |
format |
eBook |
author |
Bronzewska, Katarzyna, |
spellingShingle |
Bronzewska, Katarzyna, Cooperative compliance : a new approach to managing taxpayer relations / IBFD Doctoral Series ; |
author_facet |
Bronzewska, Katarzyna, |
author_variant |
k b kb |
author_role |
VerfasserIn |
author_sort |
Bronzewska, Katarzyna, |
title |
Cooperative compliance : a new approach to managing taxpayer relations / |
title_sub |
a new approach to managing taxpayer relations / |
title_full |
Cooperative compliance : a new approach to managing taxpayer relations / Katarzyna Bronzewska. |
title_fullStr |
Cooperative compliance : a new approach to managing taxpayer relations / Katarzyna Bronzewska. |
title_full_unstemmed |
Cooperative compliance : a new approach to managing taxpayer relations / Katarzyna Bronzewska. |
title_auth |
Cooperative compliance : a new approach to managing taxpayer relations / |
title_new |
Cooperative compliance : |
title_sort |
cooperative compliance : a new approach to managing taxpayer relations / |
series |
IBFD Doctoral Series ; |
series2 |
IBFD Doctoral Series ; |
publisher |
IBFD, |
publishDate |
2016 |
physical |
1 online resource (572 pages) : illustrations. |
isbn |
9789087223892 9789087223885 |
callnumber-first |
K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K4466 |
callnumber-sort |
K 44466 B766 42016 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6176416 |
illustrated |
Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.04 |
dewey-sort |
3343.04 |
dewey-raw |
343.04 |
dewey-search |
343.04 |
oclc_num |
1152069296 |
work_keys_str_mv |
AT bronzewskakatarzyna cooperativecomplianceanewapproachtomanagingtaxpayerrelations |
status_str |
n |
ids_txt_mv |
(MiAaPQ)5006176416 (Au-PeEL)EBL6176416 (OCoLC)1152069296 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
IBFD Doctoral Series ; Volume 38 |
hierarchy_sequence |
Volume 38. |
is_hierarchy_title |
Cooperative compliance : a new approach to managing taxpayer relations / |
container_title |
IBFD Doctoral Series ; Volume 38 |
_version_ |
1792331018473046017 |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02846nam a2200421 i 4500</leader><controlfield tag="001">5006176416</controlfield><controlfield tag="003">MiAaPQ</controlfield><controlfield tag="005">20200806074832.0</controlfield><controlfield tag="006">m o d | </controlfield><controlfield tag="007">cr cnu||||||||</controlfield><controlfield tag="008">200806s2016 ne a obm 000 0 eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087223885</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087223892</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiAaPQ)5006176416</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(Au-PeEL)EBL6176416</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1152069296</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">MiAaPQ</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">MiAaPQ</subfield><subfield code="d">MiAaPQ</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4466</subfield><subfield code="b">.B766 2016</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.04</subfield><subfield code="2">23</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bronzewska, Katarzyna,</subfield><subfield code="e">author.</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Cooperative compliance :</subfield><subfield code="b">a new approach to managing taxpayer relations /</subfield><subfield code="c">Katarzyna Bronzewska.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam, The Netherlands :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">2016.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (572 pages) :</subfield><subfield code="b">illustrations.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">IBFD Doctoral Series ;</subfield><subfield code="v">Volume 38</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (pages [571]-606).</subfield></datafield><datafield tag="520" ind1="8" ind2=" "><subfield code="a">This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment.</subfield></datafield><datafield tag="588" ind1=" " ind2=" "><subfield code="a">Description based on print version record.</subfield></datafield><datafield tag="590" ind1=" " ind2=" "><subfield code="a">Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxpayer compliance.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax administration and procedure.</subfield></datafield><datafield tag="655" ind1=" " ind2="4"><subfield code="a">Electronic books.</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Bronzewska, Katarzyna.</subfield><subfield code="t">Cooperative compliance : a new approach to managing taxpayer relations.</subfield><subfield code="d">Amsterdam, The Netherlands: IBFD, 2016 </subfield><subfield code="h">572 pages </subfield><subfield code="k">Doctoral series ; Volume 38.</subfield><subfield code="z">9789087223885 </subfield><subfield code="w">(DLC) 2017410025</subfield></datafield><datafield tag="797" ind1="2" ind2=" "><subfield code="a">ProQuest (Firm)</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Doctoral series ;</subfield><subfield code="v">Volume 38.</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6176416</subfield><subfield code="z">Click to View</subfield></datafield></record></collection> |