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...

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Bibliografiske detaljer
Hovedforfatter: Brondolo, John
Andre forfattere: Chooi, Annette, Schloss, Trevor, Siouclis, Anthony
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2022.
Serier:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/001
Fag:
Online adgang:Full text available on IMF
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245 1 0 |a Compliance Risk Management :   |b Developing Compliance Improvement Plans /  |c John Brondolo, Annette Chooi, Trevor Schloss, Anthony Siouclis. 
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520 3 |a 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. 
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650 7 |a National Government Expenditures and Related Policies  |2 imf 
650 7 |a Risk Rating  |2 imf 
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650 7 |a Tax Compliance, Revenue, Revenue Administration and Risk Management  |2 imf 
650 7 |a Tax Evasion and Avoidance  |2 imf 
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700 1 |a Siouclis, Anthony. 
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