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.



Executive summary

The environment in which tax administrations work is undergoing fundamental changes. This change covers not only what they do and the technologies they use, but also the dramatic increase in data sources and analytical capabilities, as well as the growth in third party providers. These changes are allowing tax administrations to rethink how they can best achieve their objectives of a high-level of taxpayer compliance and satisfaction, efficient tax administration and a reduction in burdens for taxpayers. This is leading tax administrations to reconsider their current mix of activities and in particular how a changed mix of service offering can produce better compliance outcomes.


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