Tax administration

Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

 

This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.

The approach is defined in terms of four dimensions: 1) acting in real time and up-front; 2) focusing on end-to-end processes; 3) making it easy to comply; and 4) actively involving and engaging taxpayers and other stakeholders. Each dimension is explored in-depth before the perspectives are brought together to form a more holistic view of the concept and its implications, including the challenges of implementation and possible directions for the future.

 

 

 

Countries list

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