Managing Income Tax Compliance Through Self Assessment

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Managing Income Tax Compliance through Self-Assessment

Andrew Okello
Managing Income Tax Compliance through Self Assessment Book PDF

Author : Andrew Okello
Publisher : International Monetary Fund
Page : 38 pages
File Size : 43,5 Mb
Release : 2014-03-11
Category : Business & Economics
ISBN : 9781475515237

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Managing Income Tax Compliance through Self-Assessment by Andrew Okello Pdf

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Risk-Based Tax Audits

Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick
Risk Based Tax Audits Book PDF

Author : Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick
Publisher : World Bank Publications
Page : 157 pages
File Size : 46,5 Mb
Release : 2011-06-08
Category : Business & Economics
ISBN : 9780821387542

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Risk-Based Tax Audits by Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick Pdf

"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.

Designing a Tax Administration Reform Strategy

Ms.Katherine Baer,Mr.Carlos Silvani
Designing a Tax Administration Reform Strategy Book PDF

Author : Ms.Katherine Baer,Mr.Carlos Silvani
Publisher : International Monetary Fund
Page : 37 pages
File Size : 55,7 Mb
Release : 1997-03-01
Category : Business & Economics
ISBN : 9781451980394

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Designing a Tax Administration Reform Strategy by Ms.Katherine Baer,Mr.Carlos Silvani Pdf

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Tool Kit for Tax Administration Management Information System

Seok Yong Yoon,Chava Chaithanya,Dongsung Kong
Tool Kit for Tax Administration Management Information System Book PDF

Author : Seok Yong Yoon,Chava Chaithanya,Dongsung Kong
Publisher : Asian Development Bank
Page : 123 pages
File Size : 44,6 Mb
Release : 2014-06-01
Category : Law
ISBN : 9789292545659

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Tool Kit for Tax Administration Management Information System by Seok Yong Yoon,Chava Chaithanya,Dongsung Kong Pdf

The Tax Administration Management Information System (TAMIS) Tool Kit was developed with the objective of guiding and helping tax agents in developing countries undertake a holistic transformation of tax administration using information and communication technology. The tool kit provides guidance on key activities any tax agency should undertake in introducing TAMIS in various stages---including diagnostic assessment, prioritization of target taxes and services, implementation approaches, and monitoring and evaluation framework.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

International Monetary Fund
Current Challenges in Revenue Mobilization Improving Tax Compliance Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 41,5 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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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

Managing Income Tax Compliance through Self-Assessment

Andrew Okello
Managing Income Tax Compliance through Self Assessment Book PDF

Author : Andrew Okello
Publisher : International Monetary Fund
Page : 38 pages
File Size : 51,5 Mb
Release : 2014-03-11
Category : Business & Economics
ISBN : 9781475525694

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Managing Income Tax Compliance through Self-Assessment by Andrew Okello Pdf

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Tax Risk Management

Anuschka Bakker,Sander Kloosterhof
Tax Risk Management Book PDF

Author : Anuschka Bakker,Sander Kloosterhof
Publisher : IBFD
Page : 504 pages
File Size : 47,5 Mb
Release : 2010
Category : Business enterprises
ISBN : 9789087220709

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Tax Risk Management by Anuschka Bakker,Sander Kloosterhof Pdf

In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.

Risk Maturity Models

Domenic Antonucci
Risk Maturity Models Book PDF

Author : Domenic Antonucci
Publisher : Kogan Page Publishers
Page : 320 pages
File Size : 53,5 Mb
Release : 2016-07-03
Category : Business & Economics
ISBN : 9780749477592

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Risk Maturity Models by Domenic Antonucci Pdf

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.

Revenue Mobilization in Developing Countries

International Monetary Fund. Fiscal Affairs Dept.
Revenue Mobilization in Developing Countries Book PDF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 47,7 Mb
Release : 2011-08-03
Category : Business & Economics
ISBN : 9781498339247

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Revenue Mobilization in Developing Countries by International Monetary Fund. Fiscal Affairs Dept. Pdf

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Tax Administration Reform in China

John Brondolo,Zhiyong Zhang
Tax Administration Reform in China Book PDF

Author : John Brondolo,Zhiyong Zhang
Publisher : International Monetary Fund
Page : 128 pages
File Size : 55,6 Mb
Release : 2016-03-17
Category : Business & Economics
ISBN : 9781484301111

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Tax Administration Reform in China by John Brondolo,Zhiyong Zhang Pdf

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Why People Pay Taxes

Joel Slemrod
Why People Pay Taxes Book PDF

Author : Joel Slemrod
Publisher : Unknown
Page : 361 pages
File Size : 51,5 Mb
Release : 1992
Category : Business & Economics
ISBN : 0472103385

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Why People Pay Taxes by Joel Slemrod Pdf

Experts discuss strategies for curtailing tax evasion

Study into the Role of Tax Intermediaries

OECD
Study into the Role of Tax Intermediaries Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 49,8 Mb
Release : 2008-03-10
Category : Electronic
ISBN : 9789264041813

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Study into the Role of Tax Intermediaries by OECD Pdf

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

Corruption, Taxes and Compliance

Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Corruption Taxes and Compliance Book PDF

Author : Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Publisher : International Monetary Fund
Page : 31 pages
File Size : 51,6 Mb
Release : 2017-11-17
Category : Business & Economics
ISBN : 9781484330180

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Corruption, Taxes and Compliance by Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba Pdf

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies

OECD
Technologies for Better Tax Administration A Practical Guide for Revenue Bodies Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 108 pages
File Size : 53,9 Mb
Release : 2016-05-13
Category : Electronic
ISBN : 9789264256439

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Technologies for Better Tax Administration A Practical Guide for Revenue Bodies by OECD Pdf

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.

Engaging with High Net Worth Individuals on Tax Compliance

OECD
Engaging with High Net Worth Individuals on Tax Compliance Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 110 pages
File Size : 50,9 Mb
Release : 2009-09-09
Category : Electronic
ISBN : 9789264068872

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Engaging with High Net Worth Individuals on Tax Compliance by OECD Pdf

High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...