Tax Administration: Essential Analytics for Compliance Risk Management
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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:
This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is 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, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.
Series:
Technical Notes and Manuals No. 2024/001
Subject:
Compliance risk management Expenditure Machine learning Revenue administration Tax administration core functions Taxes Technology Value-added tax
Frequency:
occasional
English
Publication Date:
February 26, 2024
ISBN/ISSN:
9798400260063/2075-8669
Stock No:
TNMEA2024001
Format:
Paper
Pages:
49
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