18-October-2004
English, PDF, 725kb
Compliance Risk Management: Managing and Improving Tax Compliance
The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.
Related Documents
29-October-2003
English, PDF, 51kb
Taxpayers' Rights and Obligations - Practice Note
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.