Series: Technical Notes and Manuals
Author(s): Barrie Russell
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 November 2010
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...