ABSTRACT
Cooperative compliance is a novel approach used by tax authorities in several countries for large corporate taxpayers. Karen Boll analyses a case study of the cooperative compliance experience in Denmark using the institutional theory framework. She argues that the Danish “Tax Governance” system is a close copy of the cooperative compliance approaches employed elsewhere, – notably, the Compliance Assurance Process in the United States, the Annual Compliance Agreement in Australia, and similar programmes in some European countries. While these programmes are regarded as a cost-efficient way to secure compliance and to prevent tax avoidance, measuring their outcomes remains a major challenge.
