01765cas a2200241 a 4500 AALejournalIMF014285 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475515237 1018-5941 BD-DhAAL BD-DhAAL Okello, Andrew. Managing Income Tax Compliance through Self-Assessment / Andrew Okello. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (38 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on 'desk' auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2014/041 Full text available on IMF http://elibrary.imf.org/view/journals/001/2014/041/001.2014.issue-041-en.xml IMF e-Library