Revenue Administration: Developing a Taxpayer Compliance Program
Technical Notes and Manuals, November 24, 2010
Source details
- Canonical URL
- Revenue Administration: Developing a Taxpayer Compliance Program
Other formats
Bibliographic details
- Authors: Barrie Russell
- Published: November 24, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781462314218.005
Purpose and scope
- Describes the importance of a taxpayer compliance program.
- Explains how countries can improve tax compliance.
- Steps in developing a taxpayer compliance program are elaborated.
Core findings and rationale
- Improving tax compliance requires long-term reform efforts.
- Key areas for reform include:
- Strengthening the organization and management of the revenue agency.
- Implementing robust collection systems.
- Building capacity in core tax administration functions.
- Reform of the legal framework and judiciary to ensure necessary powers, penalty regimes, and dispute resolution processes are in place.
Subjects and keywords
- Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax avoidance, Tax return filing compliance, Value-added tax
- Keywords: agency, Auditing, business system, compliance program, Global, interpretation of the law, revenue, revenue agency, risk management, scarce resource, Tax administration core functions, Tax avoidance, Tax return filing compliance, taxpayer, taxpayer segment, TNM
Notes on use and attribution
- 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.
Source: Revenue Administration: Developing a Taxpayer Compliance Program, Barrie Russell, Technical Notes and Manuals 2010, 017.