{
  "title": "Revenue Administration: Implementing a High-Wealth Individual Compliance Program",
  "publication": "Technical Notes and Manuals, May 5, 2017",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2017/05/04/revenue-administration-implementing-a-high-wealth-individual-compliance-program-44805",
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  "summary": "This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- Purpose: Guidance to tax administrations considering a program to enhance the tax compliance of high wealth individuals.\n- Core contents:\n  - Rationale for a specialized compliance program for high-wealth individuals.\n  - Guidance on defining the population of wealthy individuals.\n  - Advice on assessing readiness for a compliance program (legal framework, political environment, availability of necessary data, administration’s capacity).\n  - Practical advice on implementing a high wealth individual compliance program using the compliance risk management model as its foundation."
    },
    {
      "heading": "Defining the population of wealthy individuals",
      "content": "- Guidance focuses on criteria and methods to identify High Net Wealth Individuals (HWIs) and Ultra-High Wealth Individuals.\n- Keywords and taxonomy preserved from the note include: High Net Wealth Individuals, High Wealth Individual, HWI, HWICP program, HWIs, Ultra-High Wealth Individual."
    },
    {
      "heading": "Assessing readiness for a HWI compliance program",
      "content": "- Readiness assessment dimensions:\n  - Legal framework\n  - Political environment\n  - Availability of necessary data (administration data, financial activity, capital income, earned income)\n  - Administration’s capacity to implement a specialized program"
    },
    {
      "heading": "Implementing a HWI compliance program (compliance risk management model)",
      "content": "- Implementation anchored in the Compliance Risk Management approach.\n- Practical advice includes risk-based targeting and procedures across core tax administration functions:\n  - Compliance Risk Management\n  - Tax Audit\n  - Tax recovery and tax procedure laws\n  - Tax withholding and tax administration risk mitigation\n- Emphasis on auditing, financial activity analysis, and capital income treatment for HWIs."
    },
    {
      "heading": "Key statistics and publication metadata",
      "content": "- Pages: 36\n- Volume: 2017\n- Issue: 007\n- Series: Technical Notes and Manuals No. 2017/007\n- DOI: https://doi.org/10.5089/9781475592948.005\n- Stock No: TNMEA2017007\n- ISBN: 9781475592948\n- ISSN: 2075-8669\n- Publication date listed on the landing page: May 5, 2017\n- Authors: Lucilla Mc Laughlin, John Buchanan\n\nSource: Revenue Administration: Implementing a High-Wealth Individual Compliance Program, Technical Notes and Manuals No. 2017/007.\n\n---\n\n Content in this bundle\n\n- Tnm1707\n  - Tnm1707 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Tnm1707 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2017/05/04/revenue-administration-implementing-a-high-wealth-individual-compliance-program-44805"
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    "Authors: Lucilla Mc Laughlin, John Buchanan",
    "Published: May 5, 2017",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781475592948.005",
    "Purpose: Guidance to tax administrations considering a program to enhance the tax compliance of high wealth individuals.",
    "Core contents:",
    "Guidance focuses on criteria and methods to identify High Net Wealth Individuals (HWIs) and Ultra-High Wealth Individuals.",
    "Keywords and taxonomy preserved from the note include: High Net Wealth Individuals, High Wealth Individual, HWI, HWICP program, HWIs, Ultra-High Wealth Individual.",
    "Readiness assessment dimensions:",
    "Implementation anchored in the Compliance Risk Management approach.",
    "Practical advice includes risk-based targeting and procedures across core tax administration functions:",
    "Emphasis on auditing, financial activity analysis, and capital income treatment for HWIs.",
    "Pages: 36",
    "Volume: 2017",
    "Issue: 007",
    "Series: Technical Notes and Manuals No. 2017/007",
    "DOI: https://doi.org/10.5089/9781475592948.005",
    "Stock No: TNMEA2017007",
    "ISBN: 9781475592948",
    "ISSN: 2075-8669",
    "Publication date listed on the landing page: May 5, 2017",
    "Authors: Lucilla Mc Laughlin, John Buchanan",
    "**Tnm1707**"
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