Revenue Administration: Developing a Taxpayer Compliance Program

November 24, 2010

Preview Citation

Format: Chicago

Barrie Russell. Revenue Administration: Developing a Taxpayer Compliance Program, (USA: International Monetary Fund, 2010) accessed December 26, 2024

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.

Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax avoidance, Tax return filing compliance, Value-added tax

Keywords: Agency, Auditing, Business system, Compliance program, Global, Interpretation of the law, Revenue, Revenue agency, Risk management, Scarce resource, Tax administration core functions, Tax avoidance, Tax return filing compliance, Taxpayer, Taxpayer segment, TNM

Publication Details

Pages:

16
Volume:

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DOI:

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Issue:

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Series:

Technical Notes and Manuals No. 2010/017
Stock No:

TNMEA2010017
ISBN:

9781462314218
ISSN:

2075-8669

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