Cooperative tax compliance for companies – Key success indicators. University of Antwerp
Traditionally, enforcement of tax compliance is based on deterrence. Taxpayers are compliant because of the fear of detection and punishment. However, findings in the field of behavioral sciences show that also mutual trust between the taxpayer and the tax authorities increases tax compliance. Accordingly, over the last decade the OECD and the EU have promoted a shift from the deterrence-based approach to a tax compliance model based on ...