cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We … relationships between variables. Results show that firms in horizontal monitoring perceive a significantly higher increase in tax … quality of tax risk management upon entering the pilot project appears significantly higher for firms in horizontal monitoring …

The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command …

The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command …

examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of …