Tax Administration

Essential Analytics for Compliance Risk Management

• Author(s): Joshua Aslett, Gustavo González, Stuart Hamilton, Miguel Pecho,
• Publisher: International Monetary Fund
• Pages: 48
• ISBN_13: 9798400260063
  
• Language: en
• Categories: Business & Economics / Public Finance , Business & Economics / Taxation / General , Business & Economics / International / Taxation , Computers / Artificial Intelligence / General ,

Description:... This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.