Cover IMF Working Papers
Managing Income Tax Compliance through Self-Assessment
Author:
Andrew Okello
Search for other papers by Andrew Okello in
Current site
Google Scholar
PubMedClose
Series:
IMF Working Papers
Volume/Issue:
Volume 2014: Issue 041
Language:
English
Publication Date:
11 Mar 2014
DOI:
https://doi.org/10.5089/9781475515237.001
ISBN:
9781475515237
ISSN:
1018-5941
Pages:
38
Keywords:
WP; self-assessment system; taxpayer service; tax administration; service implementation plan; tax liability; taxpayer assessment; income tax; tax compliance; self-assessment; risk management; Sub-Saharan Africa; business taxpayer; taxpayer self-assessment practice; self-assessment practice; taxpayer certainty; taxpayer effort; tax revenue; self-assessment implementation; a number of country; income tax self-assessment system; Income tax systems; Tax administration core functions; Auditing; Taxpayer services; Middle East; East Asia; South Asia; Global
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Download PDF (2 MB) Download Epub
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.
  • Collapse
  • Expand
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2014: Issue 041