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Taxing Large Businesses: Cooperative Compliance in Action

dc.contributor.authorLarsen, LB
dc.contributor.authorOats, L
dc.date.accessioned2021-10-12T12:56:40Z
dc.date.issued2019-05-31
dc.description.abstractCooperative 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.en_GB
dc.description.sponsorshipEuropean Union Horizon 2020en_GB
dc.identifier.citationVol. 54, pp. 165 - 170en_GB
dc.identifier.doi10.1007/s10272-019-0816-1
dc.identifier.grantnumber649439en_GB
dc.identifier.urihttp://hdl.handle.net/10871/127425
dc.language.isoenen_GB
dc.publisherSpringer / Centre for European Policy Studies / German National Library of Economicsen_GB
dc.rights© 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.en_GB
dc.titleTaxing Large Businesses: Cooperative Compliance in Actionen_GB
dc.typeArticleen_GB
dc.date.available2021-10-12T12:56:40Z
dc.identifier.issn0020-5346
dc.descriptionThis is the final version. Available on open access from Springer via the DOI in this recorden_GB
dc.identifier.journalIntereconomicsen_GB
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en_GB
rioxxterms.versionVoRen_GB
rioxxterms.licenseref.startdate2019-05-31
rioxxterms.typeJournal Article/Reviewen_GB
refterms.dateFCD2021-10-12T12:55:29Z
refterms.versionFCDVoR
refterms.dateFOA2021-10-12T12:56:55Z
refterms.panelCen_GB


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© 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.
Except where otherwise noted, this item's licence is described as © 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.