Much has been said and written about the ‘fiscal behaviour' of multinationals. A tax code of conduct is often mentioned as a 'catch-all solution' for stimulating 'acceptable fiscal behaviour'. Stakeholders increasingly demand fiscal accountability to obtain verifiable and validated credible...

Article about the concept of materiality and its interpretation when determining the company's tax (reporting) strategy in the context of its ESG policy. The concrete interpretation of the concept of materiality is currently an important point of discussion in the development of European...

This General Report presents the results of a comparative law research project on the topic of 'retroactive tax legislation' by the European Association of Tax Law Professors (EATLP). The General Report provides a comparative law analysis based on the information in the various 'national reports'

Tax systems biased to powerful and wealthy (corporate) citizens contributed to economic stagnation, increasing inequality of income and wealth, and erosion of social cohesion, democratic legitimacy and public trust. Why and to what extent requires the foundational nature of taxes corporations to...

Paying taxes, as determined by the legislature, is a moral obligation owed by members of a community to their community. Question is whether paying taxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This paper tries...

Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model...

Revenue authorities nowadays use different kinds of behaviourally informed strategies – functioning as ‘tax nudges' – to raise voluntary compliance. This paper begins with setting out the background of promoting voluntary compliance by employing behaviourally informed tools. Because these...