European Parliament Library

Managing Income Tax Compliance through Self-Assessment, Andrew Okello

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders
Table Of Contents
Cover; Contents; Foreword; I. Introduction and General Overview; A. Economic and Fiscal Context; Figures; 1. Overall primary balance, excluding grants, 2002 to 2011; 2. Tax revenue, 2001 to 2012; Tables; 1. Productivity indicators for the CIT and PIT (2011/12); 3. Paying taxes ranking (out of 185 countries); 2. Selected MDGs indicators for selected SSA countries; II. Approaches to Income Tax Assessment; A. Administrative Assessment System; Boxes; 1. Key features of the administrative assessment system; B. Self-assessment Implementation
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (39 p.)
Specific Material Designation
Form Of Item

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