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Goslinga / Hel-van Dijk / Mascini

Tax and Trust

Institutions, Interactions and Instruments

Medium: Buch
ISBN: 978-94-6236-819-4
Verlag: Eleven International Publishing
Erscheinungstermin: 20.11.2018
Lieferfrist: bis zu 10 Tage
Tax authorities face the challenge of influencing tax compliance by behaving in such a way that taxpayers perceive to be treated fairly and thus comply voluntarily with tax rules. In order to meet this challenge it is crucial that institutions such as tax authorities frequently interact with taxpayers and selectively apply instruments so that a sustainable basis of trust in taxation is created. At the same time, tax authorities need to have the capacity to adjust to a rapidly changing technological, political and economic environment.

This volume presents the edited version of papers presented on the conference ‘Tax and Trust’ held in Rotterdam, the Netherlands in October 2017, and some additions. The contributions offer reflections on the role played by institutions, interactions and instruments in the intricate relation between tax and trust.

Tax and Trust is of interest to policy makers and scholars in the field of taxation and tax compliance. The broad focus makes the book also relevant to other policy makers and scholars interested in regulatory policy.

Produkteigenschaften


  • Artikelnummer: 9789462368194
  • Medium: Buch
  • ISBN: 978-94-6236-819-4
  • Verlag: Eleven International Publishing
  • Erscheinungstermin: 20.11.2018
  • Sprache(n): Englisch
  • Auflage: None ed
  • Produktform: Kartoniert
  • Gewicht: 472 g
  • Seiten: 238
  • Format (B x H x T): 240 x 173 x 14 mm
  • Ausgabetyp: Kein, Unbekannt

Autoren/Hrsg.

Herausgeber

Goslinga, Sjoerd

van der Hel-van Dijk, Lisette

Mascini, Peter

van Steenbergen, Albert

1 Introduction to Tax and Trust; 2 Trust and Control; 3 Trustworthy Institutions: A Cognitive Theory of Tax Morale; 4 Trust and Tax Principles: A Dutch Case Study; 5 The Slippery Slope Framework of Tax Behaviour: Reviewed and Revised; 6 Restoring Trust in the ‘Fairness’ of Corporate Taxation: Increased Transparency and the Need for Institutional Reform; 7 Tax Officials’ Image of Taxpayers and Rule-Bending Behaviours; 8 Three Design Principles for the Future of Tax Authorities: Modular, Agile and Decentral; 9 Beyond the Access-Use Debate: Regulating the Analysis of Information in the Big Data Era in Order to Ensure Reliability and Trustworthiness; 10 Legal Aspects of Behaviourally Informed Strategies to Enhance Tax Compliance