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

1 Chapter
1 Article

A descriptive review of cooperative compliance approaches in Brazil, China and Russia
Martini, M. H., Nov 2022, (Accepted/In press) Cumplimiento Tributario Cooperativo Y Buena Gobernanza Fiscal. Tirant Lo Blanch
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
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
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Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G. & van den Bosch, S.
1/01/19 → 31/12/24
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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 = "2021",

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volume = "61",

journal = "European Taxation",

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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.

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JO - European Taxation

JF - European Taxation

SN - 0014-3138

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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

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Research output

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

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

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Cite this