Loading...
Please wait, while we are loading the content...
Similar Documents
Evaluating the value of co-operative compliance
| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | A revenue body has a responsibility to ensure it manages its compliance risks in a costefficient and effective way. New strategies or new instruments as part of a sound compliance risk management system must contribute to the strategic goals of the organisation (effectiveness) against the lowest possible costs (efficiency). In addition society will require the revenue body to be able to demonstrate how any new strategy or instrument adds value to the public asset that is the tax system. In the specific case of the co-operative compliance model this entails both making visible how the model operates in practice and how it contributes to a higher level of compliance and a higher level of assurance that the correct tax is being paid and that there is a consequent decrease in the tax gap. |
| Page Count | 13 |
| Starting Page | 73 |
| Ending Page | 85 |
| Language | English |
| Publisher | OECD Publishing |
| Publisher Date | 2013-07-29 |
| Access Restriction | Open |
| Subject Keyword | Taxation |
| Content Type | Text |
| Resource Type | Chapter |
