Revenue Administration : Developing a Taxpayer Compliance Program /
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 adm...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2010.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2010/017 |
| Online Access: | Full text available on IMF |
| Summary: | 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. |
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| Item Description: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Physical Description: | 1 online resource (16 pages) |
| Format: | Mode of access: Internet |
| ISSN: | 2075-8669 |
| Access: | Electronic access restricted to authorized BRAC University faculty, staff and students |