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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Practical implementation and further opportunities
This chapter provides practical guidance on how to implement the concept of tax compliance by design. It offers some general guiding principles for revenue bodies to follow.
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