Revenue Administration : Developing a Taxpayer Compliance Program / Barrie Russell.

Author
Russell, Barrie [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2010.
Description
1 online resource (16 p.)

Details

Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/017 [More in this series]
  • Technical Notes and Manuals
Summary note
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.
Source of description
Description based on print version record.
Other title(s)
Revenue administration
ISBN
  • 1-4552-6434-2
  • 1-4552-5122-4
  • 1-4623-1421-X
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Supplementary Information