Revenue Administration : Compliance Risk Management: Overarching Framework to Drive Revenue Performance / Susan Betts.

Author
Betts, Susan [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2022.
Description
1 online resource (18 pages)

Details

Subject(s)
Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/005 [More in this series]
  • Technical Notes and Manuals
Summary note
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.
Source of description
Description based on publisher supplied metadata and other sources.
Contents
  • Front Matter
  • Revenue Administration: Compliance Risk Management: Overarching Framework to Drive Revenue Performance.
Other title(s)
Revenue Administration
ISBN
979-84-00-21531-5
Doi
  • 10.5089/9798400215216.005
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