Transcription of MANAGING AND IMPROVING TAX COMPLIANCE SEPT 04
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ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT GUIDANCE NOTE COMPLIANCE Risk Management: MANAGING and IMPROVING Tax COMPLIANCE Prepared by Approved by Forum on Tax Administration Committee on Fiscal Affairs COMPLIANCE Sub-group October 2004 CENTRE FOR TAX POLICY AND ADMINISTRATION MANAGING and IMPROVING Tax COMPLIANCE 2 TABLE OF CONTENTS ABOUT THIS 5 Inquiries and further SUMMARY .. 7 INTRODUCTION ..8 MANAGING and IMPROVING 8 Monitoring COMPLIANCE in four domains .. 8 Pursuing a risk management approach ..9 Introducing the COMPLIANCE risk management process ..9 Changing environments demand new treatment approaches .. 10 Focusing on small business.
The guidance note has been derived from a review of the practices of national tax authorities in a number of OECD countries and generally represents the consensus of opinion among expert officials of an effective process for managing tax compliance risks. It is broadly in accord with models of risk management observed in management literature.
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