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

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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

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Russia - An Analysis of the Russian Tax Monitoring Programme - IBFD
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https://research.ibfd.org/#/doc?url=/document/et_2021_01_ru_1

2 Article
1 Chapter

A descriptive review of cooperative compliance approaches in Brazil, China and Russia
Martini, M. H., 1 May 2023, El Cumplimiento Tributario Nacional e Internacional. Pedrosa López, C. (ed.). 1ª ed. Valencia, España: Tirant Lo Blanch, p. 277-313
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD Framework
Martini, M. H. & Tandon, S., Sept 2023, In: Intertax. 51, 10, p. 1-18
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
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A review of China approach to cooperative compliance in light of the international tax practice and the OECD framework
Martini, M. H., Oct 2022, In: Journal of Chinese Tax & Policy. 12, 1, p. 45-66
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File

1 Finished

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Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

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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.",

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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

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Research output

A descriptive review of cooperative compliance approaches in Brazil, China and Russia

A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD Framework

A review of China approach to cooperative compliance in light of the international tax practice and the OECD framework

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Connecting Organizations

Cite this