Measures of Tax Compliance Outcomes
A Practical Guide
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.
Published on October 24, 2014
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 |
Powered by OECD iLibrary