{
  "title": "Compliance Risk Management: Developing Compliance Improvement Plans",
  "publication": "Technical Notes and Manuals, March 18, 2022",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2022/03/18/compliance-risk-management-developing-compliance-improvement-plans-515263",
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  "summary": "All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue.",
  "sections": [
    {
      "heading": "Overview and Purpose",
      "content": "- All tax administrations seek to maximize the overall level of compliance with tax laws.\n- Compliance improvement plans (CIPs) are a tool for increasing taxpayers’ compliance and boosting tax revenue.\n- This note is intended to help tax administrations develop a CIP by providing guidance on:\n  - (1) how to identify and rate compliance risks;\n  - (2) how to treat risks to achieve the best possible outcome; and\n  - (3) how to measure the impacts that treatments have had on compliance outcomes."
    },
    {
      "heading": "Key Themes and Topics Covered",
      "content": "- Compliance improvement plans\n- Compliance risk management and compliance risk-management framework\n- How to identify and rate compliance risks (risk identification and risk rating)\n- Risk treatment options and achieving best possible compliance outcomes\n- Measuring impacts of risk treatments on compliance outcomes\n- Relevance to revenue administration and tax administration core functions"
    },
    {
      "heading": "Subject Areas and Keywords",
      "content": "- Subject: Compliance improvement plans, Compliance risk management, Expenditure, Financial services, Interest rate parity, Revenue administration, Tax administration core functions, Tax return filing compliance\n- 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"
    },
    {
      "heading": "Intended Audience and Uses",
      "content": "- Tax administrations seeking practical guidance to develop and implement CIPs.\n- Practitioners focused on improving tax compliance and boosting tax revenue through structured risk management.\n- Officials responsible for identifying, rating, treating, and measuring compliance risks and treatments."
    },
    {
      "heading": "Access and Formats",
      "content": "- Publication available on the IMF eLibrary in multiple formats.\n- Options noted on the landing page include Download PDF, More Formats on IMF eLibrary, and Order a Print Copy.\n\nSource: 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.\n\n---\n\n Content in this bundle\n\n- Tnmea2022001\n  - Tnmea2022001 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Tnmea2022001 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2022/03/18/compliance-risk-management-developing-compliance-improvement-plans-515263"
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    "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",
    "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:",
    "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: 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",
    "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.",
    "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.",
    "**Tnmea2022001**"
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