Revenue Administration : Developing a Taxpayer Compliance Program

 
Author/Editor: Barrie Russell
 
Publication Date: November 24, 2010
 
Electronic Access: Free Full text (PDF file size is 142KB).
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Summary: This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated.
 
Series: Technical Notes and Manuals No. 2010/17
Subject(s): Risk management | Taxpayer segmentation

Author's Keyword(s): compliance model | compliance program | effectiveness measures | risk management | risk prioritization | self assessment | taxpayer segmentation | voluntary compliance
 
English
Publication Date: November 24, 2010
ISBN/ISSN: 9781462314218/2075-8669 Format: Paper
Stock No: TNMEA2010017 Pages: 16
Price:
US$10.00 (Academic Rate:
US$10.00 )
 
 
English
Publication Date: November 24, 2010
ISBN/ISSN: 978-1-61635-009-3 / 2075-8669 Format: A web quality merged PDF
Stock No: TNMET2010017 Pages: 18
Price:
Free
 
 
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