## Tax Administration: Essential Analytics for Compliance Risk Management

_Technical Notes and Manuals, February 26, 2024_

## Source details

**Canonical URL:** [Tax Administration: Essential Analytics for Compliance Risk Management](https://www.imf.org/en/publications/tnm/issues/2024/02/22/tax-administration-essential-analytics-for-compliance-risk-management-541453)

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## Bibliographic details
- Authors: Joshua Aslett, Gustavo González, Stuart Hamilton, Miguel Pecho
- Published: February 26, 2024
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400260063.005

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### Overview
- Title: Tax Administration: Essential Analytics for Compliance Risk Management
- Authors: Joshua Aslett, Gustavo González, Stuart Hamilton, Miguel Pecho
- Publication date: February 26, 2024
- Series: Technical Notes and Manuals No. 2024/001
- Issue: 001
- Volume: 2024
- Pages: 49
- DOI: https://doi.org/10.5089/9798400260063.005
- ISBN: 9798400260063
- ISSN: 2075-8669

### Purpose and Scope
- Introduces analytics for compliance risk management in tax administration.
- Intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups.
- Developed primarily for emerging analysts new to tax administration.
- Presents both theory and practical aspects of analytics.

### Toolkit Components
- The accompanying toolkit is an initial collection of analytics templates designed to assist in turning the theory into practice in the areas of:
  - (1) compliance planning;
  - (2) taxpayer profiling;
  - (3) audit case selection.

### Key Themes and Topics
- Compliance risk management
- Compliance strategy and CRM theory
- Analytics and analytics support for compliance risk management
- Data and data quality
- Digitalization and information technology
- Intelligence and risk analysis
- Machine learning
- Tax administration core functions
- Value-added tax (VAT)
- Expenditure and revenue administration

### Intended Audience and Use
- Emerging analysts in tax administration.
- Compliance planning, risk, and intelligence groups seeking practical analytics templates and theoretical grounding.
- Practical use supported via analytics templates in the toolkit for profiling, planning, and audit selection.

### Publication Access and Formats
- Available on the IMF eLibrary in multiple formats.
- Options noted on the landing page include Download PDF, More Formats on IMF eLibrary, Order a Print Copy, Create Citation, and export citation formats (.ris, ProCite, RefWorks, Reference Manager, .bib, BibTex, Zotero, .enw, EndNote).
- Also available in русский.

### Disclaimer (as stated in the publication)
- "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."

*Source: Tax Administration: Essential Analytics for Compliance Risk Management, Technical Notes and Manuals No. 2024/001 (2024), DOI: https://doi.org/10.5089/9798400260063.005*

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_Source: https://www.imf.org/en/publications/tnm/issues/2024/02/22/tax-administration-essential-analytics-for-compliance-risk-management-541453_