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The Resource Managing Income Tax Compliance through Self-Assessment, Andrew Okello, (electronic resource)

Managing Income Tax Compliance through Self-Assessment, Andrew Okello, (electronic resource)

Creator
Summary
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
Language
eng
Work
Publication
Extent
1 online resource (38 p.)
Isbn
9781475515237
Instance
Label
Managing Income Tax Compliance through Self-Assessment
Title
Managing Income Tax Compliance through Self-Assessment
Statement of responsibility
Andrew Okello
Creator
Subject
Language
eng
Summary
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
Member of
Cataloging source
DcWaIMF
http://library.link/vocab/creatorName
Okello, Andrew
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
Series statement
IMF Working Papers; Working Paper
Series volume
No. 14/41
http://library.link/vocab/subjectName
  • Business Taxes and Subsidies
  • General
  • Personal Income and Other Nonbusiness Taxes and Subsidies
  • Self-Assessment
  • Tax Administrations
  • Tax Officials
  • Botswana
  • Kenya
  • Rwanda
  • Tanzania
  • Zambia
Label
Managing Income Tax Compliance through Self-Assessment, Andrew Okello, (electronic resource)
Instantiates
Publication
Color
multicolored
Dimensions
unknown
Extent
1 online resource (38 p.)
Form of item
online
Isbn
9781475515237
Issn
1018-5941
Other control number
10.5089/9781475515237.001
Specific material designation
remote
System control number
(IMF)WPIEA2014041
Label
Managing Income Tax Compliance through Self-Assessment, Andrew Okello, (electronic resource)
Publication
Color
multicolored
Dimensions
unknown
Extent
1 online resource (38 p.)
Form of item
online
Isbn
9781475515237
Issn
1018-5941
Other control number
10.5089/9781475515237.001
Specific material designation
remote
System control number
(IMF)WPIEA2014041

Subject

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