Tax Compliance by Design
Achieving Improved SME Tax Compliance by Adopting a System Perspective
This study introduces the concept of “Tax Compliance by design”. It describes how
revenue bodies can exploit developments in technology and the ways in which modern
SMEs organise themselves to incorporate tax compliance into the systems businesses
use to manage their financial affairs.
Published on October 24, 2014
TABLE OF CONTENTS
| Foreword | |
| Acronyms and abbreviations | |
| Executive summary | |
| Introduction | |
| The current environment and developments | |
| The future tax compliance environment | |
| Practical implementation and further opportunities | |
| Conclusions and recommendations |
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