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Compliance Risk Management: Developing Compliance Improvement Plans

Author

Listed:
  • Mr. John D Brondolo
  • Annette Chooi
  • Trevor Schloss
  • Anthony Siouclis

Abstract

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.

Suggested Citation

  • Mr. John D Brondolo & Annette Chooi & Trevor Schloss & Anthony Siouclis, 2022. "Compliance Risk Management: Developing Compliance Improvement Plans," IMF Technical Notes and Manuals 2022/001, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2022/001
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=515263
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    Cited by:

    1. César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2023. "Modelización de los factores que afectan al fraude fiscal con técnicas de minería de datos: aplicación al Impuesto de la Renta en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 137-164, September.

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