荒木知さんのこの論文である。
Co-operative Tax Compliance: An Asia-Pacific Perspective
Satoru Araki
Issue: Asia-Pacific Tax Bulletin, 2017 (Volume 23), No. 2
Published online: 8 March 2017
This article examines the co-operative compliance approach and enhancing relationships between tax administration bodies and large corporate taxpayers, adopted to increase tax collections and to efficiently monitor tax compliance. The author addresses theories underlying co-operative compliance, how it has been applied in five Asia-Pacific countries and its prospects for broader application in the Asia-Pacific region.
租税研究のこの紹介論文の延長とみることができ，豪日韓NZ星のとりくみを簡潔に比較。2014年のこの本の追加ともいえる。
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