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
English
Stock Status: On back-order

Languages and formats available

EnglishFrenchSpanishArabicRussianChinesePortuguese
PaperbackYes
PDFYes

Description

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