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

Authors: Tereza Rogic Lugaric

Addresses: Faculty of Law University of Zagreb, Cirilometodska 4, 10 000 Zagreb, Croatia

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.

Keywords: cooperative compliance; taxpayer; revenue authority; good tax governance.

DOI: 10.1504/IJPLAP.2019.097564

International Journal of Public Law and Policy, 2019 Vol.6 No.2, pp.170 - 186

Received: 11 Jan 2018
Accepted: 29 Oct 2018

Published online: 25 Jan 2019 *

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