Revenue Administration: Developing a Taxpayer Compliance Program

Barrie Russell

No 2010/017, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

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 (search for similar items in EconPapers)
Pages: 16
Date: 2010-11-24
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Citations: View citations in EconPapers (5)

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