In Search of Cooperative Compliance: International Compliance Assurance Programme (ICAP) and Turkey

H Odabaş, İA Erdem - … and Social Implications of Information and …, 2023 - igi-global.com
Abstract International Compliance Assurance Programme (ICAP) of OECD, a brand-new
application, is the international reflection of the tax compliance expectations rising over …

Horizontal cooperation/compliance monitoring programmes: Comparative analysis of international and Polish solutions

K Kimla-Walenda, A Stępniak - Tax Compliance and Risk Management - taylorfrancis.com
The implementation of the horizontal monitoring (HM) model of cooperation represents a
shift in the prevailing command-and-control paradigm towards enhanced cooperation …