Research output per year
Research output per year
Project Details
Description
The aim of this project is to produce a handbook (will be presented under the title “Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation”) which governments and business could use to implement Cooperative Compliance programs. The research is supported by a number of pilot studies in Africa and Asia. This project brings together groups of researchers from all over the world and includes governments, MNEs and representatives from international organisations. It is carried out in cooperation with CATA and ICC.
| Status | Active |
|---|---|
| Effective start/end date | 1/01/18 → … |
| Links | https://www.wu.ac.at/en/taxlaw/institute/gtpc/current-projects/cooperative-compliance |
Collaborative partners
- Vienna University of Economics and Business (lead)
- International Chamber of Commerce
- The Commonwealth Association of Tax Administrators
Keywords
- cooperative compliance
- horizontal monitoring
- tax administration
- enhanced relationship
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Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs
Piakarskaya, A., 2025, (In preparation) Inter-American Development Bank . 90 p.Publication: Book/Editorship/Report › Practice handbook, manual
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The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes
Owens, J., Piakarskaya, A., Christodoulopoulos, T. & Sushkova, O., 10 Sept 2024, In: World Tax Journal. 16, 3, p. 1-26 26 p.Publication: Scientific journal › Journal article › peer-review
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Cooperative Compliance: A Multi-Stakeholder and Sustainable Approach to Taxation
Owens, J., Leigh-Pemberton, J. & Papulova, A., 2021, In: Tax Notes International. 103, 10, p. 1351 - 1356Publication: Scientific journal › Journal article
Activities
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Measuring the Cost and Benefits of Cooperative Compliance Programs: using the evaluation results to promote CC Programs
Piakarskaya, A. (Speaker)
25 Oct 2024Activity: Talk or presentation › Science to science
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Workshop on Cooperative Compliance
Piakarskaya, A. (Organiser)
16 May 2024Activity: Event participation/organisation › Organisation of conference/workshop/congress
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Overview of the CC Project: Measuring Costs and Benefits of Cooperative Compliance Programs
Piakarskaya, A. (Speaker)
16 May 2024Activity: Talk or presentation › Science to science