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

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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 languageEnglish
JournalEuropean Taxation
Volume61
Issue number1
Publication statusPublished - Jan 2021

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