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SWEDEN: failure of a cooperative compliance project?
Department of Thematic Studies, Technology and Social Change, Linköping University. (FairTax)
2016 (English)Report (Refereed)
Abstract [en]

This report outlines the Swedish cooperative compliance project Fördjupad samverkan  - FS (enhanced collaboration) introduced in 2011 and the modified initiative relaunched as Fördjupad dialog – FD (enhanced dialogue) in 2014. It describes how the Swedish Tax Agency proposed an initiative that carried with it international success stories from similar projects, but in the Swedish version and context met with strong resistance and is now put on hold awaiting proposed changes in the law. This chronological trajectory teases out issues that impact tax compliance among large corporations and perhaps also among ordinary taxpayers in Swedish society. Based on these issues, I suggest eight aspects that have to be paid attention to when implementing cooperative compliance initiatives. These aspects seldom stand alone but are drawn upon in various combinations making criticism possible.

Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2016. , 51 p.
Series
FairTax: Working Paper Series, 07
Keyword [en]
Cooperative compliance, Swedish taxation practice, qualitative tax research method
National Category
Social Anthropology
Identifiers
URN: urn:nbn:se:umu:diva-128910OAI: oai:DiVA.org:umu-128910DiVA: diva2:1057730
Projects
FairTax
Funder
EU, Horizon 2020, 649439
Available from: 2016-12-19 Created: 2016-12-19 Last updated: 2017-02-22Bibliographically approved

Open Access in DiVA

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Social Anthropology

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf