Compliance Risk Management: Developing Compliance Improvement Plans
Technical Notes and Manuals, March 18, 2022
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- Compliance Risk Management: Developing Compliance Improvement Plans
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Bibliographic details
- Authors: John D Brondolo, Annette Chooi, Trevor Schloss, Anthony Siouclis
- Published: March 18, 2022
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400205910.005
Overview and Purpose
- All tax administrations seek to maximize the overall level of compliance with tax laws.
- Compliance improvement plans (CIPs) are a tool for increasing taxpayers’ compliance and boosting tax revenue.
- This note is intended to help tax administrations develop a CIP by providing guidance on:
- (1) how to identify and rate compliance risks;
- (2) how to treat risks to achieve the best possible outcome; and
- (3) how to measure the impacts that treatments have had on compliance outcomes.
Key Themes and Topics Covered
- Compliance improvement plans
- Compliance risk management and compliance risk-management framework
- How to identify and rate compliance risks (risk identification and risk rating)
- Risk treatment options and achieving best possible compliance outcomes
- Measuring impacts of risk treatments on compliance outcomes
- Relevance to revenue administration and tax administration core functions
Subject Areas and Keywords
- Subject: Compliance improvement plans, Compliance risk management, Expenditure, Financial services, Interest rate parity, Revenue administration, Tax administration core functions, Tax return filing compliance
- Keywords: Africa, Compliance improvement plans, Compliance risk management, compliance risk-management framework, FAD Technical Notes, Global, Interest rate parity, medium-sized business, revenue, revenue administration, risk management, risk rating, risk treatment template, Tax administration core functions, tax compliance, Tax return filing compliance, Taxes, value-added tax obligation
Intended Audience and Uses
- Tax administrations seeking practical guidance to develop and implement CIPs.
- Practitioners focused on improving tax compliance and boosting tax revenue through structured risk management.
- Officials responsible for identifying, rating, treating, and measuring compliance risks and treatments.
Access and Formats
- Publication available on the IMF eLibrary in multiple formats.
- Options noted on the landing page include Download PDF, More Formats on IMF eLibrary, and Order a Print Copy.
Source: Compliance Risk Management: Developing Compliance Improvement Plans, Technical Notes and Manuals No. 2022/001 (March 18, 2022) by John D Brondolo, Annette Chooi, Trevor Schloss, and Anthony Siouclis.
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- Tnmea2022001