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Revenue Administration: Developing a Taxpayer Compliance Program

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  • Barrie Russell

Abstract

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated.

Suggested Citation

  • Barrie Russell, 2010. "Revenue Administration: Developing a Taxpayer Compliance Program," IMF Technical Notes and Manuals 2010/017, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/017
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23949
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    Citations

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    Cited by:

    1. Luis-Felipe Zanna & Olivier Basdevant & Ms. Susan S. Yang & Ms. Genevieve Verdier & Mr. Joannes Mongardini & Borislava Mircheva & Dalmacio Benicio, 2011. "The Design of Fiscal Adjustment Strategies in Botswana, Lesotho, Namibia, and Swaziland," IMF Working Papers 2011/266, International Monetary Fund.
    2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    3. Olena Tymchenko & Yuliia Sybirianska & Alla Abramova, 2019. "The Approach to Tax Debtors Segmentation," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 103-119.
    4. Mr. Bernardin Akitoby & Ms. Anja Baum & Clay Hackney & Olamide Harrison & Keyra Primus & Ms. Veronique Salins, 2018. "Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset," IMF Working Papers 2018/234, International Monetary Fund.
    5. Elsia GJIKA, 2020. "Needs For Tax Staff Qualifications And The Benefits Of This Process," Management Strategies Journal, Constantin Brancoveanu University, vol. 48(2), pages 22-31.

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