01883cas a2200253 a 4500 AALejournalIMF017568 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475592948 2075-8669 BD-DhAAL BD-DhAAL Mc Laughlin, Lucilla. Revenue Administration : Implementing a High-Wealth Individual Compliance Program / Lucilla Mc Laughlin, John Buchanan. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (36 pages) Technical Notes and Manuals <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 This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration's capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation. Mode of access: Internet Buchanan, John. Technical Notes and Manuals; Technical Notes and Manuals ; No. 2017/007 Full text available on IMF http://elibrary.imf.org/view/journals/005/2017/007/005.2017.issue-007-en.xml IMF e-Library