The Role of the Enhanced Relationship in the Current Crisis

Jeffrey Owens

The Role of the Enhanced Relationship in the Current Crisis

Institute for Austrian and International Tax Law

Publication: Other publications › Other scientific publications

Abstract

The author places the current political debate on tax evasion and avoidance in a broader perspective and argues that effective tax compliance will only be achieved if it is combined with good taxpayer service and there is a constructive and transparent dialogue between tax authorities, taxpayers and tax advisors.

Original language	English
Number of pages	1
Volume	8
Publication status	Published - 2013

Publication series

Series	Bulletin for International Taxation
Number	4
Volume	8
ISSN	0007-4624

Check availability

University Library Catalogue

Cite this

@misc{6725e188253e42a0b1753df0b3195294,

title = "The Role of the Enhanced Relationship in the Current Crisis",

abstract = "The author places the current political debate on tax evasion and avoidance in a broader perspective and argues that effective tax compliance will only be achieved if it is combined with good taxpayer service and there is a constructive and transparent dialogue between tax authorities, taxpayers and tax advisors.",

author = "Jeffrey Owens",

year = "2013",

language = "English",

volume = "8",

series = "Bulletin for International Taxation",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "4",

type = "Other",

}

TY - GEN

T1 - The Role of the Enhanced Relationship in the Current Crisis

AU - Owens, Jeffrey

PY - 2013

Y1 - 2013

N2 - The author places the current political debate on tax evasion and avoidance in a broader perspective and argues that effective tax compliance will only be achieved if it is combined with good taxpayer service and there is a constructive and transparent dialogue between tax authorities, taxpayers and tax advisors.

AB - The author places the current political debate on tax evasion and avoidance in a broader perspective and argues that effective tax compliance will only be achieved if it is combined with good taxpayer service and there is a constructive and transparent dialogue between tax authorities, taxpayers and tax advisors.

M3 - Other scientific publications

VL - 8

T3 - Bulletin for International Taxation

ER -