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.
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Lotta Björklund Larsen, Tax Administration Research Centre, University of Exeter, UK.
Lynne Oats, Tax Administration Research Centre, University of Exeter, UK.
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Larsen, L.B., Oats, L. Taxing Large Businesses: Cooperative Compliance in Action. Intereconomics 54, 165–170 (2019). https://doi.org/10.1007/s10272-019-0816-1
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DOI: https://doi.org/10.1007/s10272-019-0816-1