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What is Avoidance

Chapter 16
Economic and Social Implications of Information and Communication Technologies
It is typically used to describe how a taxpayer arranges his affairs in order to lower his tax bill. Although the arrangement may be strictly lawful, it is usually at conflict with the spirit of the law it claims to serve.
Published in Chapter:
In Search of Cooperative Compliance: International Compliance Assurance Programme (ICAP) and Turkey
Hakkı Odabaş (Yıldırım Beyazıt Üniversitesi, Turkey) and İmran Arıtı Erdem (Yıldırım Beyazıt Üniversitesi, Turkey)
Copyright: © 2023 |Pages: 25
DOI: 10.4018/978-1-6684-6620-9.ch016
Abstract
International Compliance Assurance Programme (ICAP) of OECD, a brand-new application, is the international reflection of the tax compliance expectations rising over cooperative compliance. ICAP is an application in which the tax risks of MNE groups are evaluated by bringing together the tax administrations of more than one country in which they operate and the relevant MNE group, and it has the capacity to create positive outputs at the point of ensuring voluntary tax compliance based on the establishment of tax certainty and consistency. In this study, the charactetistics, composition, and function of ICAP is revealed with the concept of cooperative compliance by comparing similar concepts with ICAP. Based on these elements, the chapter discusses Turkey's future participation in the programme.
Full Text Chapter Download: US $37.50 Add to Cart
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Chapter 9
Predictive Analytics of Workplace Bullying and Bad Leadership Practices: An Exploratory Empirical Study
This type of behavior exhibits behavioral, cognitive, or emotional activity to address a threat by, e.g., denial or withdrawal.
Published in Chapter: Predictive Analytics of Workplace Bullying and Bad Leadership Practices: An Exploratory Empirical Study; From: Handbook of Research on Innate Leadership Characteristics and Examinations of Successful First-Time Leaders
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