{
  "title": "Collecting Taxes During an Economic Crisis: Challenges and Policy Options",
  "publication": "IMF Staff Position Notes, July 14, 2009",
  "sourceUrl": "https://www.imf.org/en/publications/imf-staff-position-notes/issues/2016/12/31/collecting-taxes-during-an-economic-crisis-challenges-and-policy-options-23092",
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  "summary": "The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts.",
  "sections": [
    {
      "heading": "Summary and context",
      "content": "- The global financial and economic crisis presents major challenges for tax agencies, including emerging compliance problems and greater demands for taxpayer support amid prospective budget cuts.\n- The paper encourages tax agencies to develop a tax compliance strategy for the crisis structured around four pillars:\n  - (1) expanding assistance to taxpayers,\n  - (2) refocusing enforcement on emerging compliance risks,\n  - (3) enacting legislative reforms that facilitate tax administration, and\n  - (4) improving communication programs.\n- The paper draws on practices from leading tax agencies and experiences from IMF technical assistance.\n- The paper highlights emerging tax compliance issues in the financial sector."
    },
    {
      "heading": "Key findings",
      "content": "- Economic downturns increase demand for taxpayer support while creating emerging compliance problems for tax agencies.\n- Budgetary pressures may constrain tax agency resources even as compliance and assistance needs rise.\n- Emerging compliance issues are notable in the financial sector (details and examples are identified in the paper)."
    },
    {
      "heading": "Policy recommendations and specific measures",
      "content": "- Expand assistance to taxpayers:\n  - Increase taxpayer services to help compliance under crisis conditions.\n  - Provide support mechanisms to address taxpayer distress and maintain filing and payment behavior.\n- Refocus enforcement on emerging compliance risks:\n  - Target enforcement activity toward new and growing risks resulting from the crisis.\n  - Reallocate enforcement resources to areas with the highest expected compliance losses.\n- Enact legislative reforms that facilitate tax administration:\n  - Advocate for legal changes that enable more effective crisis-time administration (specific measures detailed in the paper).\n- Improve communication programs:\n  - Enhance outreach and communication to taxpayers to maintain compliance and manage expectations during the crisis."
    },
    {
      "heading": "Emerging tax compliance issues in the financial sector",
      "content": "- The paper highlights that the financial sector presents specific and evolving compliance challenges during the crisis; tax agencies should monitor and address these risks as part of their enforcement and assistance strategies.\n\n---\n\n Content in this bundle\n\n- spn0917\n  - spn0917 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - spn0917 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/imf-staff-position-notes/issues/2016/12/31/collecting-taxes-during-an-economic-crisis-challenges-and-policy-options-23092"
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    "Authors: John D Brondolo",
    "Published: July 14, 2009",
    "Series: IMF Staff Position Notes",
    "DOI: https://doi.org/10.5089/9781462339440.004",
    "The global financial and economic crisis presents major challenges for tax agencies, including emerging compliance problems and greater demands for taxpayer support amid prospective budget cuts.",
    "The paper encourages tax agencies to develop a tax compliance strategy for the crisis structured around four pillars:",
    "The paper draws on practices from leading tax agencies and experiences from IMF technical assistance.",
    "The paper highlights emerging tax compliance issues in the financial sector.",
    "Economic downturns increase demand for taxpayer support while creating emerging compliance problems for tax agencies.",
    "Budgetary pressures may constrain tax agency resources even as compliance and assistance needs rise.",
    "Emerging compliance issues are notable in the financial sector (details and examples are identified in the paper).",
    "Expand assistance to taxpayers:",
    "Refocus enforcement on emerging compliance risks:",
    "Enact legislative reforms that facilitate tax administration:",
    "Improve communication programs:",
    "The paper highlights that the financial sector presents specific and evolving compliance challenges during the crisis; tax agencies should monitor and address these risks as part of their enforcement and assistance strategies.",
    "**_spn0917**"
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