Risk management, internal control and cooperative compliance in taxation

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Abstract

In recent years more and more jurisdictions have entered into some form of cooperative compliance scheme with (key)taxpayers. Early adapters are the Netherlands, Australia and the UK, but now many others have followed or are planning to (Germany, Italy, Belgium). The programs differ widely in application and (legal) form. In some ways, the later followers are further along the line of development than the early adapters. In this paper, I will view the concept of cooperative compliance and look into possible developments and the consequences for taxation. I will look from the perspective of tax authorities as well as companies. Among others the influence of technology, data science and the ICAP program will be viewed, as well as the influence on taxpayer rights and other formal tax issues.
Original languageEnglish
Title of host publicationThe Future of Risk Management, volume I
Subtitle of host publicationPerspectives on Law, Healthcare, and the Environment.
EditorsPaola De Vincentiis, Stejano Cerrato, Francesca Culasso
Place of PublicationCham, Switzerland
PublisherPalgrave/MacMillan
Chapter13
Pages329-350
Number of pages21
ISBN (Electronic)9783030145484
ISBN (Print)9783030145477
Publication statusPublished - 1 May 2019

Keywords

  • Cooperative Compliance
  • ICAP
  • data science
  • privacy

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  • Cite this

    Russo, R. (2019). Risk management, internal control and cooperative compliance in taxation. In P. De Vincentiis, S. Cerrato, & F. Culasso (Eds.), The Future of Risk Management, volume I: Perspectives on Law, Healthcare, and the Environment. (pp. 329-350). Palgrave/MacMillan.