Centre for Tax Policy and Administration

The Changing Tax Compliance Environment and the Role of Audit

Published on September 29, 2017

The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.


Abbreviations and acronyms
Executive summary
The changing tax compliance environment
Tax compliance strategies
Tax audits in a changing environment
Co-operation on cross-border audits
Recommendations for better tax compliance and audits
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