Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries

Mario Martini; Ronald Russo; John Yevhenii Pankov

Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries

Mario Martini, Ronald Russo, John Yevhenii Pankov

Research output: Contribution to journal › Article › Scientific › peer-review

Abstract

In this article, the authors assess the similarities and differences between the Russian tax monitoring approach and the cooperative compliance approach proposed by the OECD and implemented by other countries.

Original language	English
Journal	European Taxation
Volume	61
Issue number	1
Publication status	Published - Jan 2021

Access to Document

https://research.ibfd.org/#/doc?url=/document/et_2021_01_ru_1

Cite this

@article{882349a1ce8e4dc39e9d81c4862944b0,

title = "Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries",

abstract = "In this article, the authors assess the similarities and differences between the Russian tax monitoring approach and the cooperative compliance approach proposed by the OECD and implemented by other countries.",

author = "Mario Martini and Ronald Russo and Pankov, {John Yevhenii}",

year = "2021",

month = jan,

language = "English",

volume = "61",

journal = "European Taxation",

issn = "0014-3138",

number = "1",

}

TY - JOUR

T1 - Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries

AU - Martini, Mario

AU - Russo, Ronald

AU - Pankov, John Yevhenii

PY - 2021/1

Y1 - 2021/1

N2 - In this article, the authors assess the similarities and differences between the Russian tax monitoring approach and the cooperative compliance approach proposed by the OECD and implemented by other countries.

AB - In this article, the authors assess the similarities and differences between the Russian tax monitoring approach and the cooperative compliance approach proposed by the OECD and implemented by other countries.

M3 - Article

VL - 61

JO - European Taxation

JF - European Taxation

SN - 0014-3138

IS - 1

ER -

Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries

Abstract

Access to Document

Fingerprint

Cite this