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Risk assessment in a cooperative compliance context: a Dutch-UK comparison

De Widt, Dennis ORCID: and Oats, Lynne 2017. Risk assessment in a cooperative compliance context: a Dutch-UK comparison. British Tax Review 2017 (2) , pp. 230-248.

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Growing pressures on resources means that tax administrations rely increasingly upon risk assessment techniques in order to enhance their regulatory efficiency. Risk-based regulation plays an important role in co-operative compliance based relationships between tax authorities and large corporate taxpayers in many countries. In return for a high level of disclosure by corporate taxpayers, tax authorities commit to a “light touch” approach in monitoring companies deemed to be low risk, while intensifying supervision of companies with a high risk profile. This article compares risk assessment techniques applied to large corporate taxpayers in the UK and the Netherlands. While both are regarded as co-operative compliance pioneers, the Dutch and UK tax authorities differ significantly in the way in which risk assessment is operationalised, whilst demonstrating similar challenges in realising administrative efficiency gains from implementing risk-based regulation. It is concluded that the benefits of risk-based regulation in a co-operative compliance framework may be easier to realise for corporate tax payers than for tax administrations. Credibility concerns, for the latter in particular, would need to be overcome in order to advance co-operative compliance. Risk Assessment in a Co-operative Compliance Context: A Dutch–UK Comparison

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Publisher: Sweet and Maxwell
ISSN: 0007-1870
Funders: EU Horizon-2020 grant agreement No FairTax 649439
Last Modified: 03 Nov 2022 10:20

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