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Taxing Large Businesses: Cooperative Compliance in Action |
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| Authors: | Larsen Lotta Björklund Oats Lynne |
| Affiliation: | 1.Tax Administration Research Centre (TARC), University of Exeter, Rennes Drive, EX4 4PU, Exeter, UK ; |
| Abstract: | Intereconomics - Cooperative compliance represents a shift in thinking for tax administrations, away from a deterrence approach where taxpayers are coerced to comply with tax rules and threatened... |
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