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.


Executive summary

Revenue bodies want to measure tax compliance outcomes because outcomes are what they ultimately care about: that taxpayers are paying the right tax, that the right revenues are coming in and that the tax administration system has integrity so people have confidence in it. Everything that the revenue bodies do is about achieving these and other outcomes.


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