Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were in...

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Bibliographic Details
Main Authors: Boll Karen, Tell Michael
Format: Article
Language:English
Published: Sciendo 2015-12-01
Series:Nordic Tax Journal
Subjects:
public disclosure
tax administration
public law
organization
tax compliance
Online Access:https://doi.org/10.1515/ntaxj-2015-0009

Internet

https://doi.org/10.1515/ntaxj-2015-0009

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