@misc{37516,
title = {Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs },
author = {Owens, Jeffrey and Piakarskaya, Anastasiya and Yarygina, Anastasiya and Barcarolo, Luciana and Bauer, Christian and Velasco Berrezueta, Luis Antonio and Kołodziej, Sabina and Piiskoppel, Kirsti and Sesma Moreno, Jaime},
year = {2025},
doi = {10.18235/0013849},
abstract = {The Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs provides a comprehensive methodology for assessing the performance and value of cooperative compliance programs. In an era where tax administrations increasingly seek to build trust-based relationships with taxpayers, understanding both the measurable outcomes and broader impacts of cooperative compliance programs is essential. The Manual offers a structured approach to identifying, measuring, and analyzing the costs and benefits of cooperative compliance programs, while also addressing the practical challenges of implementation, stakeholder engagement, and use of evaluation results to guide policy decisions. The Manual is a tool for tax administrations, policymakers, and other stakeholders in making informed decisions based on credible and transparent evaluation. By fostering a deeper understanding of the impacts of cooperative compliance, it contributes to the development of more effective, efficient, and trusted global tax systems.},
url = {https://doi.org/10.18235/0013849}
}