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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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Practical approaches for measuring voluntary compliance outcomes

This chapter outline three pragmatic approaches for measuring and attributing voluntary compliance outcomes. These voluntary compliance outcomes relate to taxpayers’ behaviour in complying voluntarily with tax obligations: registration, filing, reporting, payment and any additional obligations. In essence, it is about taxpayers being “in control” of their tax obligations, which covers both what tax results and how the taxpayer got to that result. 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.

English

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