Tax administration

Evaluating the Effectiveness of Compliance Risk Treatment Strategies

 

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas. The guidance draws on innovative work carried out by one of the leading revenue bodies in the OECD, and is supplemented by further practical guidance (including by way of many case study examples) from a number of other revenue bodies.

 

The guidance is provided in four documents:

 

1. A detailed guidance note (including numerous case study examples provided by revenue bodies in many OECD member countries);

 

2. An overview of the guidance note, primarily for senior managers;

 

3. An information note providing a brief description of selected revenue body experiences in implementing compliance risk treatment evaluation; and

 

4. A compendium providing brief descriptions of relevant methodological techniques. 

 

With revenue bodies under increasing pressures to demonstrate the effectiveness of their compliance activities, this series of notes taken as a whole provides a timely set of practical guidance and knowledge that should be of considerable value to all national revenue bodies.