{
  "title": "Revenue Administration: Compliance Risk Management: Overarching Framework to Drive Revenue Performance",
  "publication": "Technical Notes and Manuals, August 26, 2022",
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  "summary": "This technical note describes CRM at a high level and how tax administrations can implement a CRM framework to significantly strengthen revenue outcomes. A tax administration’s primary role is to collect revenues on behalf of government to fund the country’s social and economic goals.",
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    {
      "heading": "Purpose and scope",
      "content": "- Describes CRM at a high level and how tax administrations can implement a CRM framework to strengthen revenue outcomes.\n- Focuses on tax administration compliance risks; notes that CRM concepts are transferable to the customs context but are not the focus here.\n- Emphasizes the tax administration’s primary role: collect revenues on behalf of government to fund the country’s social and economic goals."
    },
    {
      "heading": "Key concepts and definitions",
      "content": "- Compliance: the degree to which taxpayers meet their obligations, whether voluntarily or through efforts by the tax administration to enforce compliance.\n- Compliance Risk Management (CRM): an approach that allows a country to optimize revenue collection by identifying and focusing resources on the highest risks to the tax base.\n- CRM-related terminology preserved in source keywords: Compliance improvement plans, compliance risk, Compliance risk management, CRM activity, CRM framework, CRM process, framework to drive revenue performance, Revenue mobilization, Tax administration core functions."
    },
    {
      "heading": "Findings and rationale",
      "content": "- Implementing a CRM framework can significantly strengthen revenue outcomes.\n- CRM enables tax administrations to prioritize resources toward the highest risks to the tax base, improving efficiency and effectiveness of revenue collection."
    },
    {
      "heading": "Implementation elements (high-level)",
      "content": "- Establish a CRM framework to identify, assess, and prioritize compliance risks.\n- Integrate CRM into tax administration operations to guide allocation of enforcement and service resources.\n- Apply CRM processes consistently to balance voluntary compliance efforts and enforcement actions."
    },
    {
      "heading": "Subject areas and topical coverage",
      "content": "- Compliance improvement plans\n- Compliance risk management\n- Expenditure\n- Fiscal policy\n- Revenue administration\n- Revenue mobilization\n- Tax administration core functions\n\n---\n\n Content in this bundle\n\n- tnmea2022005 — Section 1 and Section 2\n  - tnmea2022005 — Section 1 and Section 2 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnmea2022005 — Section 1 and Section 2 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2022/08/26/revenue-administration-compliance-risk-management-overarching-framework-to-drive-revenue-520479"
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    "Authors: Susan E Betts",
    "Published: August 26, 2022",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9798400215216.005",
    "Describes CRM at a high level and how tax administrations can implement a CRM framework to strengthen revenue outcomes.",
    "Focuses on tax administration compliance risks; notes that CRM concepts are transferable to the customs context but are not the focus here.",
    "Emphasizes the tax administration’s primary role: collect revenues on behalf of government to fund the country’s social and economic goals.",
    "Compliance: the degree to which taxpayers meet their obligations, whether voluntarily or through efforts by the tax administration to enforce compliance.",
    "Compliance Risk Management (CRM): an approach that allows a country to optimize revenue collection by identifying and focusing resources on the highest risks to the tax base.",
    "CRM-related terminology preserved in source keywords: Compliance improvement plans, compliance risk, Compliance risk management, CRM activity, CRM framework, CRM process, framework to drive revenue performance, Revenue mobilization, Tax administration core functions.",
    "Implementing a CRM framework can significantly strengthen revenue outcomes.",
    "CRM enables tax administrations to prioritize resources toward the highest risks to the tax base, improving efficiency and effectiveness of revenue collection.",
    "Establish a CRM framework to identify, assess, and prioritize compliance risks.",
    "Integrate CRM into tax administration operations to guide allocation of enforcement and service resources.",
    "Apply CRM processes consistently to balance voluntary compliance efforts and enforcement actions.",
    "Compliance improvement plans",
    "Compliance risk management",
    "Expenditure",
    "Fiscal policy",
    "Revenue administration",
    "Revenue mobilization",
    "Tax administration core functions",
    "**tnmea2022005 — Section 1 and Section 2**"
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