Compliance Risk Management: Developing Compliance Improvement Plans
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Disclaimer: 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.
Summary:
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Series:
Technical Notes and Manuals No. 2022/001
Subject:
Compliance improvement plans Compliance risk management Expenditure Financial services Interest rate parity Revenue administration Tax administration core functions Tax return filing compliance
Frequency:
occasional
English
Publication Date:
March 18, 2022
ISBN/ISSN:
9798400205910/2075-8669
Stock No:
TNMEA2022001
Format:
Paper
Pages:
61
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