„Cooperation Programme” a model of cooperationbetween the National Revenue Administration and thetaxpayer – assistance or increased control?

The Cooperation Program is a program implemented by the National Tax Administration addressed to large businessentities. The program is based on a horizontal supervision system that already operates in several dozencountries, including: in the Netherlands, Spain, France, Austria, Australia, USA. The Cooperation Program assumesbuilding trust between the taxpayer and the tax authority, developing transparency of operations and adaptingsupervision to the taxpayer’s needs. The basis for participation in the Cooperation Program is a cooperationagreement and a positive result of a tax audit. The author describes the conditions of participation in the program,indicates the benefits of participation and draws attention to p otential problems and risks of the program.