Cover Technical Notes and Manuals
Tax Administration: Essential Analytics for Compliance Risk Management
Author: Joshua Aslett, Gustavo González, Stuart Hamilton, and Miguel Pecho
Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2024: Issue 001
Language:
English
Publication Date:
26 Feb 2024
DOI:
https://doi.org/10.5089/9798400260063.005
ISBN:
9798400260063
ISSN:
2075-8669
Pages:
49
Keywords:
tax administration; compliance risk management; compliance strategy; risk analysis; intelligence; data; analytics; digitalization; information technology; analytics support compliance risk management; support CRM analytics capability; CRM theory; IMF Library; data quality; Tax administration core functions; Machine learning; Value-added tax
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 introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.

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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund