Revenue Administration: Developing a Taxpayer Compliance Program
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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 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. 2010/017
Subject:
Auditing Public financial management (PFM) Revenue administration Tax administration core functions Tax avoidance Tax return filing compliance Value-added tax
English
Publication Date:
November 24, 2010
ISBN/ISSN:
9781462314218/2075-8669
Stock No:
TNMEA2010017
Pages:
16
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