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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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Recommendations for better tax compliance and audits

This chapter concludes the report by recommending further work in a number of areas e.g. the core elements of tax administration and the expectations for developments, supporting easier calculation of tax and more robust and upstream verification, co-operative compliance programmes in particular for SMEs and more informal arrangements, data sources and data security covering aspects of data management and data protection and facilitating joint audits by examining potential solutions to international issues.

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