Managing Income Tax Compliance through Self-Assessment

WPIEA2014041 Image
Price:  $18.00

Author/Editor: Andrew Okello
Release Date: © March, 2014
ISBN : 978-1-47551-523-7
Stock #: WPIEA2014041
Stock Status: On back-order

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Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

More publications in this series: Working Papers

More publications by: Andrew Okello