Using impact evaluation to examine domestic and international cooperative compliance programs Alicja Majdanska and Yuchen Wu
By: Majdanska, Alicja
.
Contributor(s): Wu, Yuchen.
Material type: 
ArticlePublisher: 2019Subject(s): CUMPLIMIENTO COOPERATIVO | PROGRAMAS | EVALUACION
In:
Tax Notes International v. 93, n. 10, March 11, 2019, p. 1045-1065Summary: In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program, a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers.
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Resumen.
In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program, a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers.
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