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Revenue Administration: Compliance Risk Management: Overarching Framework to Drive Revenue Performance
Author:
Ms. Susan E Betts
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2022: Issue 005
Language:
English
Publication Date:
26 Aug 2022
DOI:
https://doi.org/10.5089/9798400215216.005
ISBN:
9798400215216
ISSN:
2075-8669
Pages:
18
Keywords:
CRM framework; CRM process; CRM activity; framework to drive revenue performance; compliance risk; Tax administration core functions; Compliance risk management; Revenue mobilization; Compliance improvement plans
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 CRM at a high level and how tax administrations can implement a CRM framework to significantly strengthen revenue outcomes. A tax administration’s primary role is to collect revenues on behalf of government to fund the country’s social and economic goals. Taxpayers are expected to comply with their tax obligations as stated in the law. Compliance is the degree to which taxpayers meet their obligations, whether voluntarily or through efforts by the tax administration to enforce compliance. Using CRM allows a country to optimize its revenue collection by identifying and focusing resources on the highest risks to the tax base. While the concepts of CRM are transferable to the customs context, this note focuses on tax administration compliance risks.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund
Volume 2022: Issue 005