Tax Compliance by Design
Achieving Improved SME Tax Compliance by Adopting a System Perspective
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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Conclusions and recommendations
This chapter concludes the report by recommending that revenue bodies consider developing a system of Tax compliance by design that is appropriate for their specific circumstances.
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