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.


Practical approaches for measuring revenue outcomes

This chapter outlines three pragmatic approaches for measuring and attributing tax compliance outcomes through revenue metrics. These revenue outcomes relate to collecting the right tax at the right time. The focus is less on taxpayers’ behaviour and more on getting the right tax result. This is often expressed as maximising tax revenues or closing the tax gap. These approaches are not exhaustive but draw attention to some of the best current and emerging practice for revenue bodies to consider, drawn from a survey of the OECD Forum on Tax Administration membership.


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