The Changing Tax Compliance Environment and the Role of Audit

image of The Changing Tax Compliance Environment and the Role of Audit

The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.



Co-operation on cross-border audits

Taxation has significant global dimensions with a large number of businesses operating or trading in multiple countries. Also individuals are becoming increasingly mobile and may have sources of income or taxable transactions in different countries. In the face of aggressive tax avoidance and evasion, co-operation between tax administrations is increasingly important. Current experience with international co-operation in simultaneous and joint audits shows that co-operation can be valuable – for tax administrations as well as for multinational enterprises – in obtaining tax certainty.


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