Improving Large Taxpayers' Compliance: A Review of Country Experience

By Olivier P. Benon, Katherine Baer, Juan Toro R.

April 29, 2002

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Olivier P. Benon, Katherine Baer, and Juan Toro R. Improving Large Taxpayers' Compliance: A Review of Country Experience, (USA: International Monetary Fund, 2002) accessed September 19, 2024

Summary

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment.

Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax collection, Taxpayer services

Keywords: Africa, Asia and Pacific, Auditing, Central and Eastern Europe, Compliance operation, Country, Eastern Europe, Global, Headquarters office, Hungarian LTU, Large taxpayer, LTU, OP, Reform strategy, Tax, Tax administration, Tax administration core functions, Tax collection, Taxpayer, Taxpayer services

Publication Details

Pages:

59
Volume:

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DOI:

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Issue:

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Series:

Occasional Paper No. 2002/006
Stock No:

S215EA0000000
ISBN:

9781589061187
ISSN:

0251-6365

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