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Measures of Tax Compliance Outcomes

A Practical Guide

Published on October 24, 2014

book
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.

TABLE OF CONTENTS

Foreword
Abbreviations and acronyms
Executive summary
Introduction
Guiding principles for measuring tax compliance outcomes
Practical approaches for measuring revenue outcomes
Practical approaches for measuring voluntary compliance outcomes
Practical approaches for measuring integrity outcomes
Choosing and designing outcome measures
Implementing measures of outcomes and effectiveness
Conclusions and recommendations
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