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 …

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 …

granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM … dimensions of compliance risk assessments; identify emerging areas of tax compliance risk and; better disaggregate the direct and … indirect revenue effects of compliance interventions, including the "behavioral component" within the indirect effects. Finally …

stability. This study aims to investigate the effect of tax compliance strategies on tax revenue generation in Nigeria … that both voluntary tax compliance and tax enforcement strategies significantly contribute to increasing tax revenue … generation in Nigeria. This study concludes that a combined approach of encouraging voluntary tax compliance and implementing …

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in … Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance … average, with compliance effects persisting in the medium run. Furthermore, I document that tax evasion in Switzerland is …

Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the … determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants … addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a …