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

Fingerprint

Tax
Risk management
Taxation
Internal control
Italy
Authority
Germany
Belgium
Jurisdiction
Planning
The Netherlands
Follower

Keywords

  • Cooperative Compliance
  • ICAP
  • data science
  • privacy

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). Cham, Switzerland: Palgrave/MacMillan.
Russo, Ronald. / Risk management, internal control and cooperative compliance in taxation. The Future of Risk Management, volume I: Perspectives on Law, Healthcare, and the Environment.. editor / Paola De Vincentiis ; Stejano Cerrato ; Francesca Culasso. Cham, Switzerland : Palgrave/MacMillan, 2019. pp. 329-350
@inbook{91e51f09789a44f0a264b86b0794c776,
title = "Risk management, internal control and cooperative compliance in taxation",
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.",
keywords = "Cooperative Compliance, ICAP, data science, privacy",
author = "Ronald Russo",
year = "2019",
month = "5",
day = "1",
language = "English",
isbn = "9783030145477",
pages = "329--350",
editor = "{De Vincentiis}, {Paola } and Stejano Cerrato and Francesca Culasso",
booktitle = "The Future of Risk Management, volume I",
publisher = "Palgrave/MacMillan",

}

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.. Palgrave/MacMillan, Cham, Switzerland, pp. 329-350.

Risk management, internal control and cooperative compliance in taxation. / Russo, Ronald.

The Future of Risk Management, volume I: Perspectives on Law, Healthcare, and the Environment.. ed. / Paola De Vincentiis; Stejano Cerrato; Francesca Culasso. Cham, Switzerland : Palgrave/MacMillan, 2019. p. 329-350.

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

TY - CHAP

T1 - Risk management, internal control and cooperative compliance in taxation

AU - Russo, Ronald

PY - 2019/5/1

Y1 - 2019/5/1

N2 - 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.

AB - 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.

KW - Cooperative Compliance

KW - ICAP

KW - data science

KW - privacy

M3 - Chapter

SN - 9783030145477

SP - 329

EP - 350

BT - The Future of Risk Management, volume I

A2 - De Vincentiis, Paola

A2 - Cerrato, Stejano

A2 - Culasso, Francesca

PB - Palgrave/MacMillan

CY - Cham, Switzerland

ER -

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