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Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis
Author : Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis Publisher : International Monetary Fund Page : 62 pages File Size : 45,8 Mb Release : 2022-03-18 Category : Business & Economics ISBN : 9798400205910
Compliance Risk Management: Developing Compliance Improvement Plans by Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis Pdf
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.
Tax Administration by Joshua Aslett,Gustavo González,Stuart Hamilton,Miguel Pecho Pdf
This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.
Vietnam by International Monetary Fund. Fiscal Affairs Dept. Pdf
This is a summary report concerning an in-country capacity development (CD) activity by Mr. Andy Ditchfield and Mr. Steve Howlin (IMF Fiscal Affairs Department (FAD) Short Term Experts (STX)) to the General Department of Taxation (GDT) of Vietnam during the period February 14 to 22, 2023. The purpose of this CD was to consolidate and build on the compliance risk management (CRM) remote training delivered in September and November 2022 by further practically applying CRM principles to the tourism sector to finalize a tourism sector compliance improvement plan (CIP). This sectoral CIP is a pilot that will give GDT the experience and confidence to extend contemporary CRM practices to other sectors and other specific compliance risks.
Vietnam by International Monetary Fund. Fiscal Affairs Dept. Pdf
This is a summary report concerning a remotely delivered capacity development (CD) activity by Mr. Joshua Aslett (IMF Fiscal Affairs Department (FAD), Mr. Andy Ditchfield and Mr. Steve Howlin (FAD Short Term Experts (STX)) to the General Department of Taxation (GDT) of Vietnam during the period September 22 to December 15, 2022. The purpose of this CD was to consolidate and build on the compliance risk management (CRM) theory training delivered in June 20211 by practically applying those CRM principles to the tourism sector to create a tourism sector compliance improvement plan (CIP). This remotely delivered activity will be followed by onsite assistance in February 2023 at which time the tourism CIP will be completed.
This book offers a practical solution for every organization that needs to monitor the effectiveness of their risk management. Written by a practising Chief Risk Officer, Risk Maturity Models enables you to build confidence in your organization's risk management process through a tailored risk maturity model that lends itself to benchmarking. This is a management tool that is easy to design, practical and powerful, which can baseline and self-improve the maturity capabilities needed to deliver ERM benefits over time. This book guides the reader through comparing and tailoring a wealth of existing models, methods and reference standards and codes (such as ISO 31000 and COSO ERM). Covering 60 risk-related maturity models in clear comparison format, it helps risk professionals to select the approach best suited to their circumstances, and even design their own model. Risk Maturity Models provides focused messages for the risk management function, the internal audit function, and the Board. Combining proven practice and insight with realistic practitioner scenarios, this is essential reading for every risk, project, audit and board professional who wants to move their organization up the risk maturity curve.
Author : Michael G. Silverman Publisher : McGraw Hill Professional Page : 338 pages File Size : 48,8 Mb Release : 2008-04-13 Category : Business & Economics ISBN : 9780071642866
Compliance Management for Public, Private, or Non-Profit Organizations by Michael G. Silverman Pdf
In today’s business climate, accountability, transparency, and a high regard for laws, regulations, and ethical conduct is as much a part of how an organization manages its affairs as its primary mission and operations. Compliance Management for Public, Private, or Nonprofit Organizations is a complete, hands-on guide to implementing strategies and techniques for developing, managing, and improving the compliance function of any organization. Author Michael G. Silverman is a corporate expert in strategic planning, program management, compliance, risk assessment, and policy development. In Compliance Management for Public, Private, or Nonprofit Organizations, he presents a comprehensive treatment of the subject by examining the traditional compliance issues associated with laws and regulations, as well as matters surrounding ethical behavior, organizational structure, technology, administration, and risk management. From establishing compliance goals and managing education and training programs to operating a whistle-blowing program and addressing staffing and budgeting requirements, this practical resource covers everything compliance officers and risk and organizational managers need to know, including: Where and how to establish a compliance program within an organization The critical skills and expertise for maintaining an effective compliance program Pros and cons of making a compliance program a part-time function of an organization How to deliver bad news to senior management—and survive Compliance Management for Public, Private, or Nonprofit Organizations includes a wealth of examples that illustrate the real-world applications of critical strategies and techniques for using the board of directors and senior management to promote compliance, reduce employee and management barriers to compliance, conduct in-depth risk assessment and compliance audits, and more.
Republic of Armenia by International Monetary Fund. Fiscal Affairs Dept. Pdf
This technical assistance report on Republic of Armenia advices on advises on strategic choices for tax administration and compliance risk management. It complements the March 2018 tax administration mission, which provided the State Revenue Committee (SRC) with general guidance to develop and implement a compliance improvement framework. Armenia’s tax policy setting creates challenges for the SRC to effectively manage tax compliance. The Government’s tax policy framework is likely to create new noncompliance opportunities and result in revenue leakages. Strengthened fundamental functions and processes are needed for the delivery of effective tax administration. Two issues raised in the 2018 tax administration mission report need to be highlighted again. The mission provided an analysis of SRC case selection and advised on the adoption of analytical tools to achieve better results. The SRC’s current additive risk rule scoring approaches need to be supplemented by predictive modeling giving better predictions and prioritization of the likelihood and potential consequences of noncompliance—the use of such model is envisaged in the SRC’s draft strategic plan.
Revenue Administration Handbook by Raúl Félix Junquera-Varela,Cristian Óliver Lucas-Mas Pdf
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance by OECD Pdf
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author : International Monetary Fund Publisher : International Monetary Fund Page : 81 pages File Size : 41,7 Mb Release : 2015-01-29 Category : Business & Economics ISBN : 9781498344890
Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
José Maria Pires,Stephen Howlin,Mr. Frank van Brunschot
Author : José Maria Pires,Stephen Howlin,Mr. Frank van Brunschot Publisher : International Monetary Fund Page : 27 pages File Size : 43,9 Mb Release : 2023-11-06 Category : Business & Economics ISBN : 9798400251641
How to Implement Electronic Fiscal Reporting (Fiscalization) by José Maria Pires,Stephen Howlin,Mr. Frank van Brunschot Pdf
To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims. Fiscalization refers to the process of automated reporting of a taxpayer’s business activities to the tax administration. When implemented as an integral part of compliance risk management processes, fiscalization will contribute to an improvement in tax compliance by making it easier for taxpayers to voluntarily comply, and discouraging taxpayers who may choose to not report their business transactions. However, fiscalization alone will not address all tax compliance risks. This how-to note provides practical guidance about the case for fiscalization and implementation approaches, including good practices and practices to avoid in relation to the key dimensions of fiscalization: data collection, data analysis, integration with compliance risk management, consumer engagement, and implementation.
Republic of Slovenia by International Monetary Fund. Fiscal Affairs Dept. Pdf
As a follow-up to the November 2022 field-based assignment to help improve risk assessment capabilities, Dr. Ludvig Wier provided additional guidance to the Slovenia Revenue Administration (SFA). This short virtual assignment focused on resolving implementation issues faced by SFA as they develop new modernized approaches to risk assessment for corporate income tax (CIT).
Republic of Armenia by International Monetary,International Monetary Fund. Fiscal Affairs Dept. Pdf
This report reviews the Personal Income Tax in Republic of Armenia and identifies policy and administration options to support the introduction of a Universal PIT Declaration, as well as enhance the PIT’s revenue mobilization and equity. We discuss improvements of the PIT’s tax incentives, with a focus on the mortgage interest tax credit, and opportunities to make the PIT more progressive while preserving its revenue mobilization performance. Best practice administrative solutions are presented to facilitate the introduction of the Universal Declaration, including prefilling of information and organizational issues.
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.
Anonim
Author : Anonim Publisher : International Monetary Fund Page : 37 pages File Size : 46,8 Mb Release : 2024-07-01 Category : Electronic ISBN : 9798400277924
