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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The changing tax compliance environment
The purpose of tax administration is to collect revenue needed to fund public services and public goods in accordance with the law. This includes three core elements: optimising compliance in a costeffective manner, reducing burdens and building and maintaining trust. These elements are impacted by all the activities done by a tax administration and therefore tax administrations should look at the mix of activities and how they can complement and support each other. The changes in the mix of activities are driven by changes in business models, developments in technology and the availability of data as well as changes in tax law.
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