Tax Compliance Dancing

Lotta Björklund Larsen, Benedicte Brøgger
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引用次数: 2

Abstract

Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes. Complying with tax laws, beyond the fiscal aim of contributing revenue to a state, is multifaceted in a globalized world. Tax administrations struggle to control large multinational enterprises’ (MNEs) tax planning, avoidance and general evasion, whereas MNEs grapple with the problem of having to comply with widely divergent national tax systems. As a response, tax administrations, through membership organisations such as the OECD, invent forms of collaboration between tax administrations and MNEs—all with the goal of increasing tax compliance. One way they do this is through the co-operative compliance model. Here, we compare two compliance projects, based on this model, in Norway and Sweden to shed more light on what tax compliance is in practice. We elaborate on Valerie Braithwaite’s seminal concept of tax compliance as a ‘dance’ between tax administrations and taxpayers. In so doing we underline the significance of paying attention to conceptions of time and space as critical elements of creating compliance in practice between tax administrations and MNEs.
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税务合规舞蹈
税收是大多数州财政的核心,监督纳税人遵守法律法规相应地是一项重要的政府活动。政府有很多方法来设计税收制度,没有两个国家的税收制度是相同的。因此,合规策略不同,结果也不同。在一个全球化的世界里,除了为国家贡献收入的财政目标之外,遵守税法是多方面的。税务管理部门努力控制大型跨国企业(MNEs)的税收筹划、避税和普遍逃税,而跨国公司则努力解决必须遵守各国大相径庭的税收制度的问题。作为回应,税务管理部门通过经合组织(OECD)等成员组织,发明了税务管理部门与跨国公司之间的合作形式——所有这些都是为了提高税收合规性。他们这样做的一种方式是通过合作合规模式。在这里,我们比较了挪威和瑞典的两个基于该模型的合规项目,以更好地了解实践中的税收合规。我们详细阐述了瓦莱丽·布雷斯韦特的开创性概念,即税收合规是税务机关和纳税人之间的“舞蹈”。在此过程中,我们强调了关注时间和空间概念的重要性,这是税务机关与跨国公司之间在实践中创造合规的关键因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
0.00%
发文量
6
审稿时长
12 weeks
期刊最新文献
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