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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.

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Foreword

This report is part of the Tax Administration of the Future Series. All the reports in this Series have consistent themes around the use of data, changing customer expectations and the role of emerging technologies and look at the challenges and opportunities that these changes create for tax administrations. This report, The Changing Tax Compliance Environment and the Role of Audit, describes the mix of activities tax administrations have pursued in managing compliance and how this will change over time in light of developments in technology, including new tools and expanded data sources. In so doing, it considers the role that tax audit plays in supporting the effective operation of the dynamic and fast changing broader tax ecosystem.

English

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