Tax Compliance Dancing

Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws regulations a correspondingly important government activity. Governments have many ways design tax systems, no two national systems are same. Hence, compliance strategies differ so do outcomes. Complying laws, beyond fiscal aim contributing revenue state, multifaceted in globalized world. Tax administrations struggle control large multinational enterprises’ (MNEs) planning, avoidance general evasion, whereas MNEs grapple problem having widely divergent systems. As response, administrations, through membership organisations such as OECD, invent forms collaboration between MNEs—all goal increasing compliance. One way they this co-operative model. Here, we compare projects, based on model, Norway Sweden shed more light what practice. We elaborate Valerie Braithwaite’s seminal concept ‘dance’ taxpayers. In doing underline significance paying attention conceptions time space critical elements creating practice MNEs.