Co-operative compliance in taxation of large corporations in Finland : process and outcomes
This dissertation is a case study in Syvennetty asiakasyhteistyö, in the implementation of the co-operative compliance principles and the development of the initiative as a regulatory regime. Using qualitative methods, this dissertation describes and analyzes the change that has taken place in the regulation of Finnish corporate taxation. The consequential regulatory transformation, transnational influence, the underlying principles, and fairness of Syvennetty asiakasyhteistyö are researched topics in this study. This dissertation consists of an introduction and four separate essays: an essay describing and analyzing Syvennetty asiakasyhteistyö followed by three essays with different viewpoints to the initiative.
In 2008 and later in 2013, the OECD proposed new recommendations to be applied in the taxation of large corporate taxpayers. These new recommendations, under the name of co-operative compliance, were aimed at replacing the earlier confrontational tax practices with new measures based e.g. on mutual trust, transparency and co-operation between the tax agency and the corporate taxpayers. In Finland, these co-operative principles were embraced in an initiative Syvennetty asiakasyhteistyö by the Finnish Large Taxpayers’ Unit (Konserniverokeskus, KOVE).
The principles of co-operative compliance are expected to bring benefits to both the taxpayers and the tax administration in the form of decreased administrative burden, improved tax certainty and predictability of taxation, to name a few. The end goal of co-operative compliance is improved corporate tax compliance as a result of behavioral changes regarding tax avoidance and tax planning.
This dissertation examines taxation as an organizational-societal phenomenon, where of significance are the various tax field practices and the interrelationships between the different actors and the various practices. Overall, this dissertation presents a field-level analysis of the tensions between reform ideals and practices of taxation.
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Jyväskylän yliopistoISBN
978-951-39-8983-5ISSN Search the Publication Forum
2489-9003Contains publications
- Artikkeli I: Potka-Soininen, T., Pellinen, J. & Kettunen, J. (2018). Enhanced Customer Cooperation: Experiences with cooperative compliance in Finland. Umeå University. FairTax Working Paper Series number 19.
- Artikkeli II: Potka-Soininen, T. & Pellinen, J. Co-operative tax compliance initiative as a boundary object - From confrontation to co-operation with large enterprises in Finland. Paper accepted to the Critical Perspectives on Accounting 2020 conference.
- Artikkeli III: Potka-Soininen, T., Kettunen, J. & Pellinen, J. Towards post-political regulation? Co-operative tax compliance in Finland. Paper presented at the Accounting as a Social and Organisational Practice Workshop at the University of Sydney, February, 2018, and at the Critical Perspectives on Accounting Emerging Scholars Colloquium (online) in July, 2020.
- Artikkeli IV: Potka-Soininen, T. How fair is the new co-operative compliance practice? The case of Finland. Paper presented at the IABS 2020 Virtual Doctoral Consortium in July 2020.
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