Revenue Administration : Developing a Taxpayer Compliance Program

Author/Editor:

Barrie Russell

Publication Date:

November 24, 2010

Electronic Access:

Free Full text (PDF file size is 142 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated.

Series:

Technical Notes and Manuals No. 2010/17

Subject:

English

Publication Date:

November 24, 2010

ISBN/ISSN:

9781462314218/2075-8669

Stock No:

TNMEA2010017

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

16

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