Compliance Risk Management : Developing Compliance Improvement Plans /
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance o...
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| Další autoři: | , , |
| Médium: | Časopis |
| Jazyk: | English |
| Vydáno: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Edice: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2022/001 |
| Témata: | |
| On-line přístup: | Full text available on IMF |
| Shrnutí: | All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes. |
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| Popis jednotky: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Fyzický popis: | 1 online resource (61 pages) |
| Médium: | Mode of access: Internet |
| ISSN: | 2075-8669 |
| Přístup: | Electronic access restricted to authorized BRAC University faculty, staff and students |