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Revenue Administration: Developing a Taxpayer Compliance Program
Author:
Barrie Russell null

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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2010: Issue 017
Language:
English
Publication Date:
24 Nov 2010
DOI:
https://doi.org/10.5089/9781462314218.005
ISBN:
9781462314218
ISSN:
2075-8669
Pages:
16
Keywords:
TNM; revenue; revenue agency; taxpayer; agency; compliance program; business system; interpretation of the law; scarce resource; risk management; taxpayer segment; Tax administration core functions; Tax avoidance; Tax return filing compliance; Auditing; Global
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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 agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund