Compliance Risk Management : Developing Compliance Improvement Plans /

All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance o...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Brondolo, John
Muut tekijät: Chooi, Annette, Schloss, Trevor, Siouclis, Anthony
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2022.
Sarja:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/001
Aiheet:
Linkit:Full text available on IMF
Kuvaus
Yhteenveto:All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Huomautukset:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Ulkoasu:1 online resource (61 pages)
Aineistotyyppi:Mode of access: Internet
ISSN:2075-8669
Pääsy:Electronic access restricted to authorized BRAC University faculty, staff and students