Cooperative Compliance and the Dutch Horizontal Monitoring Model
Keywords:
Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Mutual Understanding and Transparency, Extra-Statutory ObligationsAbstract
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model can be defined as a means of administrative supervision based on (informed) trust, mutual understanding and transparency between individual taxpayers and the Netherlands Tax and Customs Administration (NTCA). The authors elaborate on the principles of reciprocal trust, understanding and transparency. Subsequently, they assess the trust-based Horizontal Monitoring relationship and its establishment in the light of the principles of reciprocal trust, understanding and transparency. Furthermore, they evaluate these aspects of the Horizontal Monitoring model in the light of the Organisation for Economic Co-operation and Development’s (OECD’s) principles of a cooperative compliance model. First, the ensuing obligations are classified with a view to the reciprocal nature of this set of obligations. Secondly, these obligations are differentiated with respect to their statutory versus voluntary and extra-statutory nature. The research shows that the Horizontal Monitoring model fits into the OECD’s concept of cooperative compliance. A striking difference between the two models is that the OECD model mainly - but not only - addresses the obligations of the tax authorities. The Dutch model, however, creates obligations of a more reciprocal nature between tax authorities and taxpayers. Both models, however, aim to increase trust in the tax authorities and build a service climate in order to promote voluntary compliance. Changing views on tax enforcement, tax compliance and tax planning require continual reflection on further improvement of both the Dutch Horizontal Monitoring model and the general concept of cooperative tax compliance.
References
Alink, M., & van Kommer, V. (2000). Handbook for Tax Administrations: Organizational Structure and Management of Tax Administrations. The Hague, The Netherlands: Ministry of Finance.
Alink, M., & van Kommer, V. (2009). The Dutch Approach: Description of the Dutch Tax and Customs Administration. Amsterdam, The Netherlands: IBFD.
Andeweg, R. B., & Irwin, G. A. (2009). Governance and Politics of the Netherlands (3rd ed.). Basingstoke, UK: Palgrave Macmillan.
Baier, A. C. (1991). Trust. In E. Luttwak & G B. Peterson (Eds.), The Tanner Lectures on Human Values. Salt Lake City, USA: University of Utah Press.
Baier, A. C. (1995). Trust and Antitrust. In A. C. Baier, Moral Prejudices: Essays on Ethics (pp. 95-130). Cambridge (Mass.) & London: Harvard University Press.
Björklund Larsen, L. (2016). Sweden: Failure of a Cooperative Compliance Project? (FairTax WP-Series No. 07). Retrieved from http://umu.diva-portal.org/smash/get/diva2:1057730/FULLTEXT01.pdf.
Björklund Larsen, L. (2018). A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden. Cham, Switzerland: Palgrave Macmillan.
Björklund Larsen, L., Bol, K., Brögger, B., Kettunen, J., Potka-Soininen, T., Pellinen, J., Brehm Johansen, M. & Aziz, K. (2018). Nordic Experiences of Co-Operative Compliance Programmes: Comparisons and Recommendations (FairTax WP-Series No. 20). Retrieved from http://www.org.umu.se/fairtax/english/.
Bundesministerium für Finanzem (BMF). (2016). Horizonal monitoring. Evaluationsbericht. Retrieved from https://www.bmf.gv.at/services/publikationen/BMF_Evaluationsbericht_Horizontal_Monitoring.pdf?63xfqc.
Boer, K., & Gribnau, H. (2018). Legal Aspects of Behaviourally Informed Strategies to Enhance Tax Compliance. In S. Goslinga, L. van der Hel-van Dijk, P. Mascini, & A. van Steenbergen (Eds.) Tax and Trust: Institutions, Interactions and Instruments (pp. 209-237). The Hague, The Netherlands: Eleven International Publishing.
Bronzewska, K., & van der Enden, E. (2014). Tax Control Framework – A Conceptual Approach: The Six Nuances of Good Tax Governance. Bulletin for International Taxation, 68(11), 635-640.
Bronzewska, K. (2016). Cooperative Compliance: A New Approach to Managing Taxpayer Relations. Amsterdam, The Netherlands: IBFD.
Brooks, R. (2014). The Great Tax Robbery: How Britain Became a Tax Haven for Fat Cats and Big Business. London: One World.
Burgers, I. J. J. & Van der Meer, N. (2018). Recente ontwikkelingen en beschouwingen inzake nationale en internationale governance van Tax Control Frameworks. Maandblad Belastingbeschouwingen, 2018(10), 370-389.
Cachia, F. (2018). Tax Transparency for Intermediaries: The Mandatory Disclosure Rules and Its EU Impact. EC Tax Review, 27(4), 206-217.
Cipek, K. (2018). Horizontal Monitoring and Voluntary Compliance: Croatian view. Retrieved from https://www.world.tax/articles/horizontal-monitoring-and-voluntary-compliance-croatian-view.php.
Coleman, J. S. (1990). Foundations of Social Theory. Cambridge, MA, USA: Harvard University Press.
Committee Horizontal Monitoring Tax and Customs Administration [Stevens Committee] (2012a). Tax supervision – Made to measure: Flexible when possible, strict where necessary. The Hague, Netherlands: Ministry of Finance.
Committee Horizontal Monitoring Tax and Customs Administration [Stevens Committee] (2012b). Appendix - Tax supervision – Made to measure, Flexible when possible, strict where necessary. The Hague, Netherlands: Ministry of Finance.
Dabner, J. (2012). Constraints on the ”Partnership” Model – What Really Shapes the Relationship between the Tax Administrator and Tax Intermediaries in Australasia and the United Kingdom. British Tax Review, 2012(4), 526-552.
Dabner, J., & Burton, M. (2009). Lessons for Tax Administrators in Adopting the OECD’s “Enhanced Relationship” Model – Australia’s and New Zealand’s Experiences. Bulletin for International Taxation, 63(7), 316-326.
D’Ascenzo, M. (2018). Integrity: The Keystone to Good Tax Administration. Intertax, 46(3), 240-251.
de Cogan, D. (2011). Tax, Discretion and the Rule of Law. In C. Evans, J. Freedman, & R. E. Krever (Eds.), The Delicate Balance: Tax, Discretion and the Rule of Law (pp. 1-14). Amsterdam, The Netherlands: IBFD.
De Widt, D. (2017). Dutch Horizontal Monitoring: The Handicap of a Head Start (FairTax WP-Series No. 13. Retrieved from http://umu.diva-portal.org/smash/get/diva2:1142129/FULLTEXT01.pdf.
De Widt, D., & Oats, L. (2017). Risk assessment in a Co-operative Compliance Context: A Dutch-UK Comparison. British Tax Review, 2017(2), 230-248.
De Widt, D., & Oats, L. (2018). Co-operative Compliance in Action: A UK/Dutch Comparison. In E. Mulligan & L. Oats (Eds.), Contemporary Issues in Tax Research (Vol. 3) (pp. 260-277). Birmingham, UK: Fiscal Publications.
Dirks, K. T., & Skarlicki, D. (2004). Trust in Leaders: Existing Research and Emerging Issues. In R. M. Kramer & K. S. Cook (Eds.), Trust and Distrust in Organizations: Dilemmas and Approaches (pp. 42-40). New York, USA: Russell Sage Foundation.
Dusarduijn, S. (2018). Trust and Taxation: A Dutch Case Study. In S. Goslinga, L. van der Hel-van Dijk, P. Mascini, & A. van Steenbergen (Eds.), Tax and Trust Institutions, Interactions and Instruments (pp. 63-85). The Hague, The Netherlands: Eleven International Publishing.
Enachescu, J., & Kirchler, E. (2018). The Slippery Slope Framework of Tax Behaviour: Reviewed and Revised. In S. Goslinga, L. van der Hel-van Dijk, P. Mascini, & A. van Steenbergen (Eds.), Tax and Trust Institutions, Interactions and Instruments (pp. 87-119). The Hague, The Netherlands: Eleven International Publishing.
European Union. (2015). Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. Retrieved from https://publications.europa.eu/en/publication-detail/-/publication/4c8da96f-a55a-11e5-b528-01aa75ed71a1/language-en.
European Union. (2016). Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union. Official Journal of the European Union, 2016/C 262/01. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.C_.2016.262.01.0001.01.ENG.
Filipczyk, H. (2017). Tax Avoidance and Rationality of Law. Warsaw, Poland: Wolters Kluwer.
Freedman, J. (2010). Tax Risk Management and Corporate Taxpayers - International Tax Administration Developments. In E. Bakker & S. Kloosterhof (Eds.), Tax Risk Management: From Risk to Opportunity (pp. 111-133). Amsterdam, The Netherlands: IBFD.
Freedman, J. (2011). Responsive Regulation, Risk and Rules: Applying the Theory to Tax Practice. UBC Law Review, 44(3), 627-662.
Freedman, J., & Vella, J. (2011). HMRC’s Management of the U.K. Tax System: The Boundaries of Legitimate Discretion. In C. Evans, J. Freedman, & R. E. Krever (Eds.), The Delicate Balance: Tax, Discretion and the Rule of Law (pp. 79-120). Amsterdam, The Netherlands: IBFD.
Gangl, K., Hofmann, E., & Kirchler, E. (2012). Tax Authorities’ Interaction with Taxpayers: Compliance by Power and Trust (WU International Taxation Research Paper Series No. 06). Vienna, Austria: WU (Vienna University of Economics and Business).
Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G., & Kirchler, E. (2013). “How can I help you?” Perceived service orientation of tax authorities and tax compliance. FinanzArchiv Public Finance Analysis, 69(4), 487-510.
Gerbasi, A., & Cook, K. (2009). Trust. In P. Hedström & P. Bearman (Eds.), The Oxford Handbook of Analytical Sociology (pp. 218-241). Oxford, UK: Oxford University Press.
Gribnau, H. (2007). Soft Law and Taxation: The Case of The Netherlands. Legisprudence, 1(3), 291-326. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2445032.
Gribnau, H. (2010). Separation of Powers in Taxation: The Quest for Balance in the Netherlands. In A.P. Dourado (Ed.), Separation of Powers in Tax Law (pp. 145-175). Amsterdam, The Netherlands: IBFD.
Gribnau, J. L. M. (2012). Position Paper. In Stevens Committee, Appendix Tax Supervision – Made to measure, Flexible when possible, strict where necessary (pp. 167-169). The Hague, Netherlands: Ministry of Finance.
Gribnau, H. (2015). Corporate Social Responsibility and Tax Planning: Not by Rules Alone. Social & Legal Studies, 24(2), 225-250. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2610090.
Gribnau, J. L. M. (2015a). Co-operative Compliance: some procedural tax law issues. In R. Russo (Ed.), Tax Assurance (pp. 183-216). Deventer, The Netherlands: Kluwer.
Gribnau, J. L. M. (2015b). Taxation, Reciprocity and Communicative Regulation. Tilburg Law Review, 2015(20), 191-212. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2676067.
Gribnau, J. L. M. (2017). Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play. In B. Peeters, J. L. M Gribnau, & J. Badisco (Eds.), Building Trust in Taxation (pp. 17-49). Cambridge, Antwerp, Portland: Intersentia.
Hague, R., & Harrop, M. (2007). Political Science: A Comparative Introduction (5th edition). London, UK: Palgrave Macmillan.
Happé, R., & Pauwels, M. (2011). Balancing of Powers in Dutch Tax Law: General Overview and Recent Developments. In C. Evans, J. Freedman, & R. E. Krever (Eds.), The Delicate Balance: Tax, Discretion and the Rule of Law (pp. 223-254). Amsterdam, The Netherlands: IBFD.
Hardin, R. (2006). Trust. Oxford: Polity.
Herrijgers, B. (2015). Cooperative compliance: Small and medium sized Entities. In R. Russo (Ed.), Tax Assurance (pp. 163-181). Deventer, The Netherlands: Kluwer.
Hoyng, R., Kloosterhof, S., & MacPherson, A. (2010). Tax Control Framework. In E. Bakker & S. Kloosterhof (Eds.), Tax Risk Management: From Risk to Opportunity (pp. 19-71). Amsterdam, The Netherlands: IBFD.
Huiskers-Stoop, E. A. M. (2015). De effectiviteit van horizontaal belastingtoezicht. Een fiscaal-juridische en empirische analyse (The Effectiveness of Horizontal Tax Monitoring. Tax law and empirical analysis). Rotterdam, Netherlands: Erasmus University. Retrieved from https://repub.eur.nl/pub/79080/.
Huiskers-Stoop, E. A. M., & Diekman, P. A. M. (2012a). Compliance als hoeksteen voor horizontaal belastingtoezicht. De rol van compliance bij de versterking van het nieuwe belastingtoezicht. In C. A. Wielenga, P. A. M. Diekman, R. J. Hoff, R. A. M. Houben, I. P. Palm-Steyerberg, W. H. J. M. Nuijts, & P. C. Verloop (Eds.), Jaarboek Compliance 2012 (pp. 231-245). Capelle aan den IJssel, Netherlands: Nederlands Compliance Instituut.
Huiskers-Stoop, E. A. M., & Diekman, P. A. M. (2012b). Position Paper. In Stevens Committee, Appendix Tax Supervision – Made to measure, Flexible when possible, strict where necessary (pp. 165-167). The Hague, The Netherlands: Ministry of Finance.
International Fiscal Association (IFA). (2012). IFA Initiative on the Enhanced Relationship - Key Issues Report. Retrieved from www.ifa.nl.
The International Monetary Fund & Organisation for Economic Co-operation and Development (IMF & OECD). (2017). Tax Certainty: IMF/OECD Report for the G20 Finance Ministers. Retrieved from https://www.oecd.org/tax/tax-policy/tax-certainty-report-oecd-imf-report-g20-finance-ministers-march-2017.pdf.
Kasper, M., Kogler, C., & Kirchler, E. (2013). Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Tax-related Media Coverage and its Impact on Tax Compliance (WU International Taxation Research Paper Series No. 07). Vienna, Austria: WU (Vienna University of Economics and Business).
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press.
McCabe, K.A. (2003). A Cognitive Theory of Reciprocal Exchange. In E. Ostrom & J. Walker (Eds.), Trust and Reciprocity: Interdisciplinary Lessons for Experimental Research (pp. 147-169). New York, USA: Russell Sage Foundation.
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An Integrative Model of Organizational Trust. The Academy of Management Review, 20(3), 709–734.
Minister of Finance. (2010.) Letter from 1 July 2010 (number DGB 2010/2996U). Vakstudie Nieuws 2010/31.2.
Netherlands Tax and Custom Administration. (NTCA). (2010). Horizontal monitoring within the medium to very large businesses segment. Retrieved from https://download.belastingdienst.nl/belastingdienst/docs/horizontal_monitoring_very_large_businesses_dv4061z1pleng.pdf.
Netherlands Tax and Custom Administration. (NTCA). (2011). Guidance Horizontal Supervision SMEs - Branch Organisations (“Leidraad horizontaal toezicht MKB – brancheorganisaties”). Retrieved from https://download.belastingdienst.nl/belastingdienst/docs/lei_hor_toez_mkb_branche_dv4081z1pl.pdf.
Netherlands Tax and Custom Administration. (NTCA). (2013). Supervision Large Business in the Netherlands. Retrieved from https://download.belastingdienst.nl/belastingdienst/docs/supervision_large_business_in_netherlands_dv4231z1fdeng.pdf.
Netherlands Tax and Custom Administration. (NTCA). (2014). 14th half-year report (“14e halfjaarsrapportage”). Retrieved from https://docplayer.nl/11928045-Belastingdienst-14-e-halfjaarsrapportage.html.
Netherlands Tax and Custom Administration. (NTCA). (2016). Guidance Horizontal Supervision SMEs – Tax Intermediaries. (“Leidraad horizontaal toezicht MKB - Fiscaal dienstverleners”). Retrieved from https://download.belastingdienst.nl/belastingdienst/docs/leidraad_horizo_toezicht_fiscaal_dienstverl_dv4071z3pl.pdf.
Netherlands Tax and Custom Administration. (NTCA). (2017). Report Investigation Large Enterprises (“Rapport Onderzoek Grote ondernemingen”). Retrieved from https://www.rijksoverheid.nl/documenten/rapporten/2017/06/27/rapport-onderzoek-toezicht-grote-ondernemingen.
Nooteboom B. (2018). Trust and Control. In S. Goslinga, L. van der Hel-van Dijk, P. Mascini, & A. van Steenbergen (Eds.), Tax and Trust: Institutions, Interactions and Instruments (pp. 31-43). The Hague, The Netherlands: Eleven International Publishing.
Organisation for Economic Co-operation and Development. (OECD). (2004). Compliance Risk Management: Managing and Improving Tax Compliance. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/tax/administration/33818656.pdf.
Organisation for Economic Co-operation and Development, Centre for Tax Policy and Administration. (OECD). (2006). Seoul Declaration. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/ctp/administration/37463807.pdf.
Organisation for Economic Co-operation and Development (OECD). (2007a). How the study team is working. Tax Intermediaries Study, Working Paper 1. Paris, France: OECD Publishing Retrieved from http://www.oecd.org/tax/administration/38393150.pdf.
Organisation for Economic Co-operation and Development (OECD). (2007b). Draft framework for the report. Tax Intermediaries Study, Working Paper 2. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/ctp/administration/38393172.pdf.
Organisation for Economic Co-operation and Development (OECD). (2007c). Overview – the emerging direction of the study. Tax Intermediaries Study, Working Paper 3. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/ctp/administration/38459182.pdf.
Organisation for Economic Co-operation and Development (OECD). (2007d). Placing Risk Management and the Enhanced Relationship in context. Tax Intermediaries Study, Working Paper 4. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/tax/administration/39070731.pdf.
Organisation for Economic Co-operation and Development (OECD). (2007e). Risk Management. Tax Intermediaries Study, Working Paper 5. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/ctp/administration/39003865.pdf.
Organisation for Economic Co-operation and Development (OECD) (2007f). The Enhanced relationship. Tax Intermediaries Study: Working Paper 6. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/ctp/administration/39003880.pdf.
Organisation for Economic Co-operation and Development (OECD). (2008). Study into the Role of Tax Intermediaries. Paris, France: OECD Publishing. Retrieved from www.oecd.org/tax/administration/39882938.pdf.
Organisation for Economic Co-operation and Development (OECD) (2013). Co-operative Compliance: A Framework. From Enhanced relationship to co-operative compliance. Paris, France: OECD Publishing. Retrieved from https://www.europesefiscalestudies.nl/upload/Co-operative%20Compliance-Preliminary.pdf.
Organisation for Economic Co-operation and Development (OECD) (2014). Tax Compliance by Design: Achieving Improved SME Tax Compliance by Adopting a System Perspective. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/tax/administration/tax-compliance-by-design-9789264223219-en.htm.
Organisation for Economic Co-operation and Development (OECD). (2015a). Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report: OECD/G20 Base Erosion and Profit Shifting Project. Paris, France: OECD Publishing. Retrieved from http://dx.doi.org/10.1787/9789264241046-en.
Organisation for Economic Co-operation and Development (OECD). (2015b). Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report: OECD/G20 Base Erosion and Profit Shifting Project. Paris, France: OECD Publishing. Retrieved from http://www.pmstax.com/intl/OECD-BEPS/BEPS_Harmful_Tax_140916.pdf.
Organisation for Economic Co-operation and Development (OECD). (2016). Co-operative Tax Compliance: Building Better Tax Control Frameworks. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/publications/co-operative-tax-compliance-9789264253384-en.htm.
Organisation for Economic Co-operation and Development (2018). International Compliance Assurance Programme: Pilot Handbook. Paris, France: OECD Publishing. Retrieved from http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/international-compliance-assurance-programme-pilot-handbook.pdf.
Ostrom, E. (2003). Toward a Behavioural Theory Linking Trust, Reciprocity, and Reputation. In E. Ostrom & J. Walker (Eds.), Trust and Reciprocity: Interdisciplinary Lessons for Experimental Research (pp. 19-79). New York, USA: Russell Sage Foundation.
Piantavigna, P. (2017). Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, Despite Linguistic Discrepancies. World Tax Journal, 9(1), 47-98.
Rus, A. (2005). Trust and Performance: Institutional, Interpersonal and Network Trust. In K. M. Bijlsma-Frankema & R. J. A. Klein Woolthuis (Eds.), Trust under Pressure: Empirical Investigations of Trust and Trust Building in Uncertain Circumstances (pp. 80-104). Cheltenham, UK: Edward Elgar.
Schoorman, F. D., Mayer, R.C., & Davis, J.H. (2007). An Integrative Model Organizational Trust: Past, Present and Future. Academy of Management Review, 32(2), 344-354.
Seer, R., & Wilms, A.L. (2016). Tax Transparency in the EU regarding Country-By-Country Reporting (BEPS Action 13). EC Tax Review, 2016(5-6), 325-334.
Shaw, J., Slemrod, J., & Whiting, J. (2010). Administration and Compliance. In Institute for Fiscal Studies (Ed.), Dimensions of Tax Design: The Mirrlees Review (pp. 1100-1162). Oxford, UK: Oxford University Press.
Siglé, M., Goslinga, S., Speklé, R., van der Hel, L., & Veldhuizen, R. (2018). Corporate tax compliance: Is a change towards trust-based tax strategies justified? Journal of International Accounting, Auditing and Taxation, 32(C), 3-16.
Six, F. E. (2004). Trust and trouble. Building interpersonal trust within organizations. (Doctoral thesis). Rotterdam, Netherlands: ERIM.
Stebbings, C. (2017). John Tiley, 1941–2013 (Biographical Memoirs XVI). London: The British Academy.
Trout, J. D. (2009). The Empathy Gap: Building Bridges to the Good Life and the Good Society. New York, USA: Viking/Penguin.
Tuck, P. (2010). The Emergence of the Tax Official in to a T-shaped Knowledge Expert. Critical Perspectives on Accounting, 21(7), 584-596.
Valente, P. (2017). A European Taxpayers’ Code. Intertax, 45(12), 807-815.
van der Enden, E., de Groot, J. & van der Stroom, E. (2010). Netherlands. In E. Bakker & S. Kloosterhof (Eds.), Tax Risk Management (pp. 327-350). Amsterdam, The Netherlands: IBFD.
van der Enden, E. & Bronzewska, K. (2014). The Concept of Cooperative Compliance. Bulletin for International Taxation, 68(10), 567-572.
Van de Velde, E. (2015). Overview of Existing EU and National Legislation on Topics Covered by TAXE Mandate: Study for the TAXE Special Committee. Luxembourg: European Parliament. Retrieved from http://www.europarl.europa.eu/RegData/etudes/STUD/2015/563451/IPOL_STU(2015)563451_EN.pdf.
Végh, G., & Gribnau, H. (2018). Tax Administration Good Governance. EC Tax Review, 27:2018(1), 48-60.
Veldhuizen, R. (2015). Cooperative Compliance: Large Businesses and Compliance Management. In R. Russo (Ed.), Tax Assurance (pp. 135-162). Deventer, Netherlands: Kluwer.
Walker, J., & Ostrom, E. (2003). Conclusion. In E. Ostrom & J. Walker (Eds.), Trust and Reciprocity: Interdisciplinary Lessons for Experimental Research (pp. 381-388). New York, USA: Russell Sage Foundation.
Whiting, S. (1998). The Mobilization of Private Investment as Problem of Trust in Local Governance Structures. In V. Braithwaite & M. Levi (Eds.), Trust and Governance (pp. 167-193). New York, USA: Russell Sage Foundation.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Esther Huiskers-Stoop
This work is licensed under a Creative Commons Attribution 4.0 International License.
Our open access status means that authors retain the copyright of their work. However, all papers published in JOTA are done so under a Creative Commons Attribution 4.0 International license (CC BY). This means that others can share and/or adapt your work without your permission as long as they follow certain rules, including attributing your work correctly.
You can learn more about this on our Open Access, Licensing, and Copyright Policies page.
