The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test...

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Detalles Bibliográficos
Autores principales: Eberhartinger, Eva, Zieser, Maximilian
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2021
Materias:
Original Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8591712/
https://www.ncbi.nlm.nih.gov/pubmed/34803211
http://dx.doi.org/10.1007/s41471-021-00108-6

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8591712/
https://www.ncbi.nlm.nih.gov/pubmed/34803211
http://dx.doi.org/10.1007/s41471-021-00108-6

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