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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.

English

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Conclusions and recommendations

This report has surveyed current and emerging practice, and from real world experience developed guiding principles for international best practice in measuring tax compliance outcomes. Revenue bodies have wanted to measure outcomes for some time and yet few are completely satisfied with their current measures. In particular, revenue bodies reported three main limitations with current measures around decision making, executing the strategy and explaining performance to stakeholders. Given these challenges still exist after sustained efforts to strengthen outcome measures, should revenue bodies continue to invest in developing outcome measures or is it just too difficult?

English

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