Technical Notes and Manuals

Compliance Risk Management: Developing Compliance Improvement Plans

By John D Brondolo, Annette Chooi, Trevor Schloss, Anthony Siouclis

March 18, 2022

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John D Brondolo, Annette Chooi, Trevor Schloss, and Anthony Siouclis. Compliance Risk Management: Developing Compliance Improvement Plans, (USA: International Monetary Fund, 2022) accessed November 8, 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

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.

Subject: Compliance improvement plans, Compliance risk management, Expenditure, Financial services, Interest rate parity, Revenue administration, Tax administration core functions, Tax return filing compliance

Keywords: Africa, Compliance improvement plans, Compliance risk management, Compliance risk-management framework, FAD Technical Notes, Global, Interest rate parity, Medium-sized business, Revenue, Revenue administration, Risk management, Risk rating, Risk treatment template, Tax administration core functions, Tax compliance, Tax return filing compliance, Taxes, Value-added tax obligation

Publication Details

  • Pages:

    61

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2022/001

  • Stock No:

    TNMEA2022001

  • ISBN:

    9798400205910

  • ISSN:

    2075-8669

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