Cooperative compliance in the Nordic countries

Abstract:

In this research project, we focus on experiences of cooperative compliance in the Nordic countries. Cooperative compliance is a regulation strategy where tax compliance is created based on trust and dialogue between a tax agency and a tax payer. Cooperative compliance stands in contrast to traditional reactive enforcement where tax agencies command tax payers to follow rules and control their activities. In the cooperative compliance approach, tax agencies seek to create positive and trust-full relationships with tax payers to secure tac compliance.