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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Introduction
This chapter explains the background to this study, the methodology used and the countries involved in the task group that undertook the work. It also sets out how the report is structured.
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