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 - 14 Dec 2020

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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.",

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

year = "2020",

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AU - Martini, Mario

AU - Russo, Ronald

AU - Pankov, John Yevhenii

PY - 2020/12/14

Y1 - 2020/12/14

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.

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VL - 61

JO - European Taxation

JF - European Taxation

SN - 0014-3138

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