{
  "title": "Revenue Administration: Developing a Taxpayer Compliance Program",
  "publication": "Technical Notes and Manuals, November 24, 2010",
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  "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 adm",
  "sections": [
    {
      "heading": "Purpose and scope",
      "content": "- Describes the importance of a taxpayer compliance program.\n- Explains how countries can improve tax compliance.\n- Steps in developing a taxpayer compliance program are elaborated."
    },
    {
      "heading": "Core findings and rationale",
      "content": "- Improving tax compliance requires long-term reform efforts.\n- Key areas for reform include:\n  - Strengthening the organization and management of the revenue agency.\n  - Implementing robust collection systems.\n  - Building capacity in core tax administration functions.\n  - Reform of the legal framework and judiciary to ensure necessary powers, penalty regimes, and dispute resolution processes are in place."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax avoidance, Tax return filing compliance, Value-added tax\n- 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"
    },
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      "heading": "Notes on use and attribution",
      "content": "- 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.\n\nSource: Revenue Administration: Developing a Taxpayer Compliance Program, Barrie Russell, Technical Notes and Manuals 2010, 017.\n\n---\n\n Content in this bundle\n\n- tnm1017\n  - tnm1017 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm1017 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-developing-a-taxpayer-compliance-program-23949"
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    "Authors: Barrie Russell",
    "Published: November 24, 2010",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781462314218.005",
    "Describes the importance of a taxpayer compliance program.",
    "Explains how countries can improve tax compliance.",
    "Steps in developing a taxpayer compliance program are elaborated.",
    "Improving tax compliance requires long-term reform efforts.",
    "Key areas for reform include:",
    "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",
    "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.",
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