Revenue Administration : Developing a Taxpayer Compliance Program »
Journal Issue
Volume: 10
Series: Technical Notes and Manuals
Author(s): Barrie Russell
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 November 2010
DOI: http://dx.doi.org/10.5089/9781462314218.005
ISBN: 9781462314218
Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization
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...