1. Introduction -- 2. Compliance in the Cost-Benefit Tension -- 3. Presentation of the Compliance Success Model -- 4 …. Key Empirical Insights at a Glance -- 5. Recommendations for Optimizing Compliance Success -- 6. Conclusion and Outlook. …"Compliance" is now considered a fundamental requirement for the "license to operate" and represents a critical …

Background and foundation of compliance -- Decisions, goals, and planning -- Compliance officer appearance … -- Supervisors, groups, and entry-level employees -- Partners, allies, competitors -- Audits and training -- Conflicts, compliance …Unlike many standard works on compliance, this book focuses not on the goals, but on the means that enable effective …

This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs … indicate that the cost of VAT compliance is not a significant determinant of compliance, deviating from conventional … assumptions held in tax compliance literature. On the other hand, knowledge of VAT, VAT audit, and religiosity had positive …

This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational … departments, we estimate compliance cost determinants and subsequently predict the overall compliance burden. Results indicate …

control, inspection and compliance with the rules of the Common Fisheries Policy, including its external dimension. The added … operation. Secondly, EFCA contributes towards sustainable fisheries by enhancing compliance with existing conservation and …

control, inspection and compliance with the rules of the Common Fisheries Policy, including its external dimension. The added … operation. Secondly, EFCA contributes towards sustainable fisheries by enhancing compliance with existing conservation and …