Managing Income Tax Compliance through Self-Assessment

Author/Editor: Andrew Okello
Publication Date: March 11, 2014
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
Summary: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Series: Working Paper No. 14/41
Subject(s): Income taxes | Tax assessments | Tax collection | Tax legislation | Tax policy | Tax administration | Cross country analysis

Publication Date: March 11, 2014
ISBN/ISSN: 9781475515237/1018-5941 Format: Paper
Stock No: WPIEA2014041 Pages: 38
US$18.00 (Academic Rate:
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