Measures of Tax Compliance Outcomes

A Practical Guide

image of Measures of Tax Compliance Outcomes

This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.


Choosing and designing outcome measures

This chapter explores the costs and benefits of the various measurement approaches, and covers some of the considerations when choosing or designing outcome measures. It emphasis that rather than there being one right set of performance measures, revenue bodies need to consider they need to include in a fit for purpose basket of measures and what approaches would have most added-value to enhance their current performance measurement framework.


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