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Revenue Administration: Compliance Risk Management: Overarching Framework to Drive Revenue Performance

Susan Betts

No 2022/005, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

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 (search for similar items in EconPapers)
Pages: 18
Date: 2022-08-26
New Economics Papers: this item is included in nep-iue and nep-rmg
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Handle: RePEc:imf:imftnm:2022/005