The Changing Tax Compliance Environment and the Role of Audit
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.
Published on September 29, 2017