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 compliance strategies

Tax compliance strategies have been evolving over the past two decades, shifting the focus from the individual taxpayer to a group of taxpayers and the broader compliance environment. Additionally, tax compliance strategies are developing towards a more systemic understanding of compliance risks. The on-going research to better understand what motivates tax compliance is allowing tax administrations to design and implement better systems and to develop more effective compliance strategies.


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