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Barroso Tostes Neto, J., & Calijuri, M. (2023). Transforming the taxpayer-tax administration relationship in Latin America: the role of cooperative compliance programs. Obtained by IDB Publications: http://dx.doi.org/10.18235/0005245

OCDE (Organización para la Cooperación y el Desarrollo Económicos). (2008). Study into the Role of Tax Intermediaries. Paris.

OCDE. (2013). The cooperative relationship: A frame of reference. From the cooperative relationship to cooperative compliance. Paris: OECD Publishing.

OCDE. (2016). Co-operative Tax Compliance. Building Better Tax Control Frameworks. Paris: OECD Publishing. Obtenido de Building Better Tax Control Frameworks: http://dx.doi.org/10.1787/9789264253384-en

Owens, J., & Leigh-Pemberton, J. (2023). Cooperative compliance. An approach to sustainable, multi-stakeholder taxation. Inter-American Development Bank (IDB).