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 on the...

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Bibliographic Details
Main Author: Brondolo, John
Other Authors: Chooi, Annette, Schloss, Trevor, Siouclis, Anthony
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2022
Series:Technical Notes and Manuals
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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520 |a 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