大企业纳税人遵从风险管理(下)
——荷兰的横向监督方法(1)
上一篇 下一篇内容提要:large taxpayers have particular characteristics and compliance behavior,representing specific and significant compliance risks.effective risk management is therefore an essential component of any overall compliance strategy for large taxpayers.the concept of horizontal monitoring was developed and implemented by the dutch tax and customs administration(dtca)in the netherlands.horizontal monitoring runs on self-regulation.it follows the actual trend of the growing importance of corporate governance to restore trust in large companies.
large taxpayers have particular characteristics and compliance behavior,representing specific and significant compliance risks.effective risk management is therefore an essential component of any overall compliance strategy for large taxpayers.the concept of horizontal monitoring was developed and implemented by the dutch tax and customs administration(dtca)in the netherlands.horizontal monitoring runs on self-regulation.it follows the actual trend of the growing importance of corporate governance to restore trust in large companies.