Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland
Potka-Soininen, T., Pellinen, J., & Kettunen, J. (2018). Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland. Umeå University. FairTax : Working Paper series, 19. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-153402
Julkaistu sarjassa
FairTax : Working Paper seriesPäivämäärä
2018Oppiaine
Applied or integration/application scholarshipLaskentatoimiApplied or integration/application scholarshipAccountingTekijänoikeudet
© The Authors & Umeå University, 2018.
This report examines the experiences with a collaborative compliance project – Enhanced
Customer Cooperation (ECC) – introduced by the Finnish Tax Administration. The ECC was
introduced by the Large Taxpayers’ Unit of the Finnish Tax Administration at the beginning
of 2013, and it ran as a pilot until the end of 2015. Since the start of 2016, the ECC has been
a part of the permanent operations of the Large Taxpayers’ Unit. Based on the interviews
with tax officers, corporations participating in the ECC and tax lawyers and tax consultants,
the ECC is bringing about a cultural change in the administrative practices and ways of
communicating between tax authorities and taxpayers. In general, the ECC’s objective of
increasing cooperation between tax administration and taxpayers has been welcomed. There
were, however, some concerns about the impartiality towards taxpayers, efficiency in the use
of human resources and the possible retrospective involvement of the Tax Recipients’ Legal
Services Unit. In addition, because predictability was described as one of the key aspects of
taxation for companies, many questions have been raised regarding whether the ECC can
deliver more predictability in taxation practices.
...


Julkaisija
Umeå UniversityAsiasanat
Alkuperäislähde
http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-153402Julkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/28739619
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