First experiences and prospects of the Cooperative Compliance Programme

Psychologist and economist, assistant professor in the Department of Economic Psychology. Expert at the Tax System Department, Ministry of Finance (2018-2021). President of the Academic Association of Economic Psychology (ASPE, 2017-2023), member of international scientific organizations (e.g. IAREP, SJDM). Research focused on psychological determinant of tax compliance, as well as economic socialization. Author of a scientific monograph "Between reluctance and duty. "On the motivational attitudes of taxpayers" („Między niechęcią a obowiązkiem. O postawach motywacyjnych podatników”).

Economic psychologist, Head of the Department of Economic Psychology, Kozminski University. The Polish-U.S. Fulbright Commission grantee. Holder of the Australian Government's Endeavour Research Fellowship.. Visiting researcher at Columbia Business School in New York, and at School of Economics - University of Sydney, Australia. Extensive business experience in the market research industry (GfK Poland, AC Nielsen, PBSDGA) as a quantitative researcher. Research focused on the decision-making process, with particular emphasis on the risk-taking process and moral decisions. 

Economist, Head of the Economic Institute for Empirical Analysis. She is a Professor of Kozminski University and since 2022 has been affiliated with the University of Oxford, where she conducts research on the ongoing changes in the financial sector and the risks associated with them. From 2019 to 2023, she was a member of the Committee on Financial Sciences at the Polish Academy of Sciences. 
 She earned her PhD from Goethe University in Frankfurt am Main, and her habilitation from the Warsaw School of Economics. She has won a number of national and international research competitions; she has been awarded research stays at Wharton Business School and Oxford University. Author of more than 60 scientific papers. Her research interests include modeling processes in the financial sector, financial crises and risk management of financial institutions. She represented Poland in the European Cooperation in Science and Technology (COST) by participating in a number of international projects. 

Assistant Professor at the Department of Economic Empirical Analysis at Kozminski University. She received her doctoral degree from Bocconi University. Her research interests include economic and political institutions and their resilience to shocks. She is working on several international projects studying polarization, sanctions, and economic and social resilience to crises. Olha also studies the resilience of financial markets and their responses to armed conflicts. She participates in several international research projects funded by EU Horizon, ERA-NET, National Science Center, and National Center for Research and Development. 

Director of the Department for Large Business - Ministry of Finance.
Graduate of the Faculty of Law at the University of Lodz. Since the beginning of her professional path, she has been associated with tax administration. Since 2014, she has held managerial positions. At the Ministry of Finance since 2020, she supervised, among other things, the handling and analysis of MDR tax scheme information. 
Certified tax advisor. Lecturer at the National School of Taxation. She graduated from the Academy of Management in Public Administration at KSAP.
Awarded the Badge of Honor for Merit to Public Finance of the Republic of Poland in 2022.

Deputy Director of the Department for Large Business, at Ministry of Finance. She has worked in the financial sector for more than 31 years. Since 2018 in the government administration, responsible for working with Polish and foreign investors to intensify their investment involvement in Poland and also for improving relations between investors and representatives of the central administration. She oversaw the completeness and effectiveness of standards (including product standards), processes and procedures for sales and service to entrepreneurs. Established lasting business relationships with strategic partners, in particular: business environment institutions. Responsible for supporting investor service units in preparing and implementing solutions to investors' problems. Since 2021 she has been associated with the Ministry of Finance where she oversees tasks related to the evaluation of the  Cooperative Compliance Programme pilot and the rules of operation of the Cooperative Compliance Programme, as well as cooperation with other institutions in the field of tax support for investors and initiatives to promote investing in Poland. 

Timoleon Angelos Christodoulopoulos is a research and teaching associate in the area of international tax law and global tax policy at the Global Tax Policy Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business. His areas of research include cooperative compliance, digitalisation of tax administrations, tax treaty law and EU tax law. Timoleon has experience as tax advisor on varied cross-border transactions of multinational clients active in the industries of technology, media and telecommunications, banking & insurance as well as alternative investments. He holds an LL.M. in International Tax Law from Vienna University of Economics and Business (WU), an LL.M. in Commercial and Corporate Law from Queen Mary University of London (QMUL) and an LLB in Law from Democritus University of Thrace (DUTH).

Daniel Simon Dallhammer is a PhD student at the WU Tax Law Technology Center and the Global Tax Policy Center at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. He holds an M.Sc. in Accounting and Taxation from the Friedrich-Alexander University in Germany and an LL.M. in International Tax Law and Digitalisation from the Vienna University of Economics and Business. He has been working in the tax department of Siemens AG since 2016, focusing on international taxation, tax technology and tax compliance. His research focuses on cooperative compliance, tax control frameworks and the use of technology to identify, mitigate and audit tax risks. He is vice-chair of the “Tax Control Environment” working group of the Institute for Digitalisation in Tax Law (IDSt).