Managing Income Tax Compliance through Self-Assessment
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Summary:
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Series:
Working Paper No. 2014/041
Subject:
Auditing Income tax systems Public financial management (PFM) Revenue administration Tax administration core functions Taxes Taxpayer services
English
Publication Date:
March 11, 2014
ISBN/ISSN:
9781475515237/1018-5941
Stock No:
WPIEA2014041
Pages:
38
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