02079cas a2200277 a 4500 AALejournalIMF022998 230101c9999 xx r poo 0 0eng d 5.00 USD 9798400215216 2075-8669 BD-DhAAL BD-DhAAL Betts, Susan. Revenue Administration : Compliance Risk Management; Overarching Framework to Drive Revenue Performance / Susan Betts. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (18 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 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. Mode of access: Internet National Government Expenditures and Related Policies imf Tax Evasion and Avoidance imf Taxation, Subsidies, and Revenue imf Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/005 Full text available on IMF https://elibrary.imf.org/openurl?genre=journal&issn=2075-8669&volume=2022&issue=005 IMF e-Library