Revenue administration : developing a taxpayer compliance program

Resource Information

The work Revenue administration : developing a taxpayer compliance program represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Revenue administration : developing a taxpayer compliance program

Creator

• Russell, B

Subject

• tax authorities
• tax compliance
• taxpayer
• self-assessment
• risk management

Language

eng

Summary

This technical note addresses the questions how countries improve tax compliance. Reform priorities to improve tax compliance differ across countries and regions, reflecting variations in stages of development, administrative capacity, and scope of tax abuse. In this regard, a number of countries are adopting comprehensive tax compliance strategies (often referred to as "compliance programs"), building on the work undertaken by pioneers in this area (Australia). This technical note outlines a developing tax compliance program; it is based on international experience and follows the broad model recommended by the IMF Fiscal Affairs Department (FAD) in delivering revenue administration technical assistance to IMF member countries. At the end of the note, two recent examples of compliance programs are summarized (Brazil and Chile)

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Technical notes and manuals

Series volume

no. 10/17