Using Impact Evaluation To Examine Domestic And International Cooperative Compliance Programs

Download or read book Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs written by A. Majdańska and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 (ICAP), 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.