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.



Tax audits in a changing environment

An audit provides more than just an examination as to whether taxpayers have correctly assessed and reported their tax liability and fulfilled other obligations. Audit plays a wider role in supporting tax compliance, deterring non-compliance and enhancing, the trust of taxpayers in the fairness and effectiveness of the tax system. This helps to reinforce social norms and to identify generic issues of potential concern to the functioning of the tax system.


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