The cooperative compliance model in taxation: what is the future?

an article by Tereza Rogic Lugaric (University of Zagreb, Croatia) published in International Journal of Public Law and Policy Volume 6 Number 2 (2019)

Abstract

Cooperative compliance programmes enable tax administrations to stimulate the taxpayer to cooperate and create a trust-based relationship, which is a precondition for voluntary tax compliance.

Such programmes have become a major part of the tax system in over 30 countries with few models serving as role-models.

The main objective of this paper is to explore the application of the cooperative compliance model using the methodology of comparison of five different ‘national’ models – US, Dutch, Australian, British and French.

Results demonstrate that it is possible to identify two conceptual approaches to cooperative compliance.

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