Measures of Tax Compliance Outcomes [electronic resource]: A Practical Guide /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development,publisher.
Paris : OECD Publishing,
2014.
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
Includes bibliographical references at the end of each chapters.
Conclusions and recommendations -- Choosing and designing outcome measures -- Practical approaches for measuring voluntary compliance outcomes -- Practical approaches for measuring revenue outcomes -- Practical approaches for measuring integrity outcomes -- Introduction -- Implementing measures of outcomes and effectiveness -- Executive summary -- Guiding principles for measuring tax compliance outcomes -- Foreword -- Abbreviations and acronyms.
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
Taxpayer compliance