Special Feature: Managing taxpayers' compliance

The level of tax revenues in an economy is influenced by many factors, including economic structure and conditions, tax policy and tax administration, as well as the level of taxpayers’ compliance and government enforcement, as outlined in . This chapter discusses a number of important issues in the management of taxpayers’ compliance: (i) compliance risk management, including the conduct of tax gap research (ii) managing the compliance of large taxpayers (iii) international tax avoidance and evasion (iv) optimising the use of tax withholding at source and third party reporting requirements and (v) the use of voluntary disclosure policies and programmes.