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ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

FORUM ON TAX ADMINISTRATION:

COMPLIANCE SUB-GROUP

Final report

Monitoring Taxpayers’ Compliance:

A Practical Guide Based on

Revenue Body Experience

22 June 2008

CENTRE FOR TAX POLICY AND ADMINISTRATION

Table of Contents

Pages Summary 5 Background 6 I Introduction 8

The compliance risk management process 8 Monitoring taxpayers’ compliance 9

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Key issues and concepts in monitoring taxpayers’ compliance and evaluating the

performance of revenue bodies

II Developing a comprehensive compliance monitoring framework 20 Why have a compliance monitoring framework? 20 What is a compliance monitoring framework in practical terms 20 The scope and nature of compliance monitoring activities 22 Developing a compliance monitoring framework 25

III Compliance monitoring—practical measures and indicators 26 Direct measures of taxpayers’ compliance 26 Indicators used in a tax compliance context 26 All compliance obligations—researching and presenting the full view of compliance 27 IV Bringing it all together—an illustrative compliance monitoring framework 34 V Conclusions and recommendations 37 Annexes

1 Monitoring Taxpayers’ Compliance—What Oversight Authorities Have Said39

42 2 Measuring the Performance of Public Sector Agencies: Definitions of Some Widely-Used

Terms

3 The Non-observed Economy 43

4 Canada Revenue Agency: Compliance Monitoring Report 47

5 Compliance Measures and Indicators Used by Revenue Bodies 48

6 Country Approaches and Experiences to Overall Tax Gap Measurement 64

7 US IRS: Implementation of the National Research Program69

8 Swedish Tax Agency: Measurement of the Informal Sector75

9 UK HMRC: Measuring Aggregate VAT Revenue Losses 77 Tables

1 Examples of methods for assessing risk treatment impacts and program effectiveness 19

2 Summary and description of compliance measures used by revenue bodies 28

3 Summary and description of compliance indicators used by revenue bodies 31

4 An illustrative compliance monitoring framework for a revenue body 36

Boxes

1 HMRC: Compliance monitoring of small and medium-sized companies and employers 11

2 Trends in public sector accountability reporting 14

3 Estimates of the non-observed economy and National Accounts Declaration of the

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ISWGNA—January 2006

4 Checklist for assessing effectiveness-related indicators 34

5 What is the non-observed economy? 43

Figures

1 The Compliance Risk Management Process 8

2 Management levels of compliance measurement 10

3 Tax compliance program logic 13

4 Understanding the tax gap 16

5 Conceptual view of a comprehensive compliance monitoring framework 26

ABOUT THIS DOCUMENT

Purpose

This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.

Background to the Forum on Tax Administration

Since its establishment in July 2002, the Forum on Tax Administration (FTA), a subsidiary body of the OECD’s Committee on Fiscal Affairs (CFA), has operated with the broadly stated mandate ……….

to develop effective responses to current administrative issues in a collaborative way, and engage in exploratory dialogue on the strategic issues that may emerge in the medium to long term………

To carry out this mandate, the FTA’s work is directly supported by two specialist Sub-groups—Compliance and Taxpayer Services—that each carry out a program of work agreed by member countries. The Compliance Sub-group exists to provide a forum for members to:

?periodically monitor and report on trends in compliance approaches, strategies and activities;

?consider and compare member compliance objectives, the strategies to achieve those objectives and the underlying behavioural compliance models and assumptions being

used;

?consider and compare member compliance structures, systems and management, and staff skills and training; and

?develop and maintain papers describing good country practices as well as develop discussion papers on emerging trends and innovative approaches.

Cavea t

National revenue bodies face a varied environment within which to administer their taxation system. Jurisdictions differ in respect of their policy and legislative environment and their administrative practices and culture. As such, a standard approach to tax administration may be neither practical nor desirable in a particular instance.

The documents forming the OECD tax guidance series need to be interpreted with this in mind. Care should always be taken when considering a country’s practices to fully appreciate the complex factors that have shaped a particular approach.

Inquiries and further information

Inquiries concerning any matters raised in this information note should be directed to Richard Highfield (CTPA Tax Administration and Consumption Taxes Division) at e-mail (Richard.highfield@https://www.wendangku.net/doc/ac10325382.html,).

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Summary

This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.

Revenue bodies have a responsibility to report on their performance in accordance with the expectations of the Government of the day and the parliament. While the scope and nature of these responsibilities varies from country to country, there is a trend in public sector administration for agencies to be required to report more fully and comprehensively on the outcomes and impacts of Government programs. For revenue bodies, this increased focus on the reporting of outcomes and impacts resulting from their activities calls into consideration aspects of taxpayers’ compliance and the impact of administrative efforts to improve voluntary compliance by taxpayers with tax laws. This is a complex area for all revenue bodies, particularly given the difficulties inherent in producing accurate and reliable estimates of taxpayers’ reporting compliance across the major taxes. The research carried out for the preparation of this note revealed that relatively few revenue bodies can claim to have a comprehensive approach.

Cognisant of the need for improved methods and tools for monitoring taxpayers’ compliance and evaluating the impact of initiatives to improve taxpayers’ compliance, the Forum on Tax Administration’s Compliance Subgroup has embarked on work to update members’ knowledge of leading practices in this field and to advance ideas for developing new approaches. This note is the first of a number that will explore such topics.

This note focuses on the development of measures and indicators of compliance and their role in monitoring taxpayers’ compliance at the aggregate level. Drawing largely on the experience of a small number of member countries, it promotes the idea that each revenue body should have in place a compliance monitoring framework. Such a framework should include, to the extent practicable, a set of measures and indicators for the major risk types across each of the major taxes administered. Ideally, this should include a range of indicators that reflect taxpayers’ attitudes to, and perceptions of, tax compliance that over time may point to changes in taxpayers’ behaviour, of either a positive or negative nature.

The note includes practical examples of compliance-related measures and indicators from a variety of countries that can be used as part of such a framework, although it acknowledges that some of the measures and indicators given as examples are subject to various qualifications and limitations and, therefore, cannot be viewed as absolutely precise/fully reliable measures of compliance or non-compliance. Where such measures are used, especially in the public domain, the note suggests they should be accompanied by clear statements as to the limitations pertaining to their accuracy.

Finally, the note acknowledges that what is practicable in terms of an envisaged compliance monitoring framework will vary from country to country and that for some revenue bodies it may require some time to develop a comprehensive approach.

Recommendations

?Recognising their important planning and accountability requirements, revenue bodies in member countries are encouraged to improve their understanding of taxpayers’ compliance and the

effectiveness of their compliance improvement programs by developing a compliance monitoring framework (if one is not already in place). Such a framework, which can be progressively enhanced over time, should embody a range of measures and indicators for each of the major risk types for

the major taxes administered by the revenue body, drawing on the ideas, approaches and practical examples provided in this note and other measures and indicators deemed useful by them.

?In line with the practice of revenue bodies in a small number of countries, revenue bodies are encouraged to document and publish their approaches (and where applicable, any related

qualifications and limitations concerning the approaches adopted) and the results of their

monitoring efforts in this area to promote greater dialogue, understanding and exchanges of

experience among national revenue bodies.

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Monitoring Taxpayers’ Compliance:

A Practical Guide Based on Revenue Body Experience

Background

1The OECD’s Committee on Fiscal Affairs has released a number of papers on topics related to the monitoring of taxpayers’ compliance.

2The practice note ‘Risk Management’ issued in 1997 provided a generalised explanation of the concept of risk management and its relevance in a tax administration context.

3The practice note ‘Compliance Measurement’ issued in May 2001 (amended version) introduced a number of issues relevant to defining compliance and provided a brief synopsis of the work done

on measuring taxpayers’ compliance. It sought to encourage discussion and further research into

the topic of measuring tax compliance (or non-compliance), especially in the large corporate sector.

4The guidance note ‘Compliance Risk Management:Managing and Improving Tax Compliance’ prepared by the FTA and released in October 2004described (and sought to promote) the concept

of compliance risk management as an essential management tool for revenue bodies and gave a

more elaborated description of practical approaches that could be adopted by national revenue

bodies. A key element of the recommended compliance risk management process was a

compliance measurement framework that would provide revenue bodies with a range of

compliance indicators that could be used to monitor and evaluate the impacts of their compliance

activities (i.e. programs covering service, education, verification and enforcement activities). While

the note singled out in high level terms the major categories of compliance risk faced by all revenue

bodies (i.e. taxpayer registration, return filing, correct reporting, and tax payment) and provided

some illustrative examples of indicators, it did not provide any practical guidance to members on

the most appropriate set of indicators (and underlying measurement methodologies) that could be

used as part of the measurement framework, it being considered necessary to carry out a further

work with member countries.

5The information note ‘Compliance Risk Management: Use of Random Audit Programs’ prepared by the FTA and released in October 2004described country approaches and experiences with the

use of random audit programs for a range of tax compliance-related purposes, including overall

measures of taxpayers’ compliance.

6Since October 2004, a number of activities have been undertaken to explore the topic and

systematically gather information from member countries on their approaches to monitoring

taxpayers’ compliance and the measures and indicators being used to gauge the impacts of their

compliance activities.

7At a meeting of tax commissioners from selected countries in January 2005, the topic of

compliance measurement and evaluation was the subject of special discussion.1 The key points

made by Commissioners were as follows:

?The practice to date across revenue bodies has largely been to report on compliance

outputs (e.g. audit results, debts collected) rather than ‘outcomes’, thus reflecting a

deficiency in agency reporting arrangements;

?Accountability requirements and strategic compliance management considerations dictate

the need for a comprehensive set of practical outcome-related measures on aspects of tax

compliance;

1 Meeting of the former OECD body ‘Tax Administration Advisory Board’, January 2005, Phoenix, USA.

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?The focus of this work should not be just aggregate measures (which are more complex);

the issues in practice are far more dynamic and other measures are called for; and

?Subject to progress being made, the wide adoption of a set of practical measures could facilitate benchmarking across countries and assist administrations in meeting their

accountability obligations.

8In May 2005, the Canada Revenue Agency hosted a workshop of representatives from nine countries—Australia, Canada, France, Japan, Netherlands, New Zealand, Sweden, United Kingdom and the United States—and the OECD Secretariat to discuss individual country experiences and

approaches and to examine the feasibility of developing a few key indicators of compliance based on common methodologies. The results of this workshop and a number of case studies

subsequently provided by participating countries were described in a report released (on a

restricted basis) in February 2006.2 The report of the workshop noted that while none of the

participating countries had a comprehensive set of statistically reliable direct measures of tax

compliance, several countries had a range of measures that provided a reasonably good sense of

return filing, correct reporting, and/or payment compliance for a significant segment of their

taxpayer population. Among other things, it noted the value of further collaboration to identify

statistically robust measures of compliance for strategic and resource allocation purposes.

9During 2006, members of the Forum’s Compliance Subgroup gave further consideration to this matter and agreed that work should be carried out via the Secretariat working with member

countries to further research the topic. The agreed terms of reference for this work foreshadowed the development of a set of the main measures and indicators (and associated methodologies)

being used by member countries to monitor taxpayers’ compliance, with the primary focus

being on the identification of aggregate measures/ indicators to reflect absolute

measures of compliance for the major compliance risk types. This note is the product of this work and its completion has been greatly assisted by revenue bodies in member countries, in particular Australia, Canada, Netherlands, Sweden, United Kingdom, and United States.

The structure of this note

10This note is structured along the following lines:

?Part I: Introduction

?Part II: Developing a comprehensive compliance monitoring framework

?Part III: Compliance monitoring—practical measures and indicators

?Part IV: Bringing it all together—an illustrative compliance monitoring framework

?Part V: Conclusions and recommendations

?Various annexes with related information.

2See ‘Forum on Tax Administration: Compliance Subgroup Workshop on Compliance Measurement and Evaluation’(CTPA/CFA/FTA/BUR(2006)2.

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I. Introduction

The compliance risk management process

11 The guidance note ‘Compliance Risk Management: Managing and Improving Tax Compliance ’

describes a process for the identification, assessment, prioritization, and treatment of compliance risks, and the monitoring and evaluation of the impacts of treatment strategies as part of a revenue body’s strategic management process (see Figure 1). The objective of this note was to encourage

revenue bodies in member countries to adopt a more systematic and disciplined approach to compliance risk management that could be used to:

?

guide and inform planning of compliance improvement activities across a revenue body; ?

providing a defensible approach that could be used to inform key stakeholders (e.g. the Government and external audit bodies); and ? demonstrate a high level of accountability for improved revenue body outcomes. Assess and prioritise risks Analyse compliance behaviour (causes, options for treatment)Determine treatment strategies Plan and implement strategies Identify risks Monitor Operating Context Evaluate Assess and prioritise risks

Analyse compliance behaviour (causes, options for treatment)Determine treatment strategies

Plan and implement strategies

Identify risks

Monitor performance against plan

performance against plan Operating Context

compliance outcomes ?Registration ?Filing

?Reporting

?Payment 12 Since the release of the original guidance note an increasing number of revenue bodies have started to strengthen their focus on the management of tax compliance risks by adopting more systematic

and holistic approaches along the lines outlined in the guidance note.

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This guidance note focuses principally on those parts of the model process dealing with ‘Evaluate compliance outcomes’ and ‘Monitor performance against plan’, it being acknowledged that the

Forum’s 2004 guidance note gave only limited guidance to these specific aspects of the overall approach being recommended.

Monitoring taxpayers’ compliance?

What do we mean by taxpayers’ compliance?

14In an ideal world, all citizens and businesses would satisfy their obligations under the tax law to register where specifically required, and to voluntarily declare and pay on time their tax liabilities, all calculated fully and accurately in accordance with the law. This statement encapsulates four

basic tax compliance obligations of citizens and businesses that generally speaking must be

administered by all revenue bodies in accordance with their respective tax laws:

?To register for tax purposes3;

?To file tax returns on time (i.e. by the date stipulated in the law) or at all;

?To correctly report tax liabilities (including as withholding agents);4 and

?To pay taxes on time (i.e. by the date stipulated in the law).

15While a country’s tax laws generally contain other compliance obligations (e.g. the obligation of specified third parties to report details of income paid to employees, investors etc,), these are all

subservient to the four basic obligations described in paragraph 14. This guidance note deals

primarily with compliance monitoring as it relates to these four obligations.

16Compliance by taxpayers with these basic obligations can also be viewed in terms of whether such compliance is achieved voluntarily (i.e. voluntary compliance) or corrected by verification/

enforcement actions carried out by the revenue body (i.e. enforced compliance).5 In a tax

administration context, this distinction is highly relevant as ‘enforced compliance’ has a cost, and very often a significant one. 6 In line with their overriding goal and mission, all revenue bodies

should be aiming to improve the overall level of ‘voluntary’ compliance and, by definition, rely less on ‘enforced’ compliance. This distinction is reflected later in this note when discussing the issue of the ‘tax gap’ and specific compliance indicators.

17Other terms often used in a tax ‘compliance’ or ‘non-compliance’ context are ‘tax evasion’ and ‘tax avoidance’ or ‘unacceptable tax minimisation arrangements’. For the purposes of this note these

terms have no particular relevance other than to say that they represent particular types of non-

compliance behaviour that contribute to the total revenue leakage from all non-compliance.

Why monitor taxpayers’ compliance?

18The rationale for monitoring taxpayers’ compliance derives from the primary goal of revenue bodies which is to improve overall compliance with tax laws. As stated in the guidance note

‘Compliance Risk Management:Managing and Improving Tax Compliance’ (page 7):

“The primary goal of a revenue authority is collect the taxes and duties payable in

3Some revenue bodies do not separately identify/ monitor this obligation as the implication of non-registration is encapsulated in the requirement to file tax returns.

4The prior note ‘Compliance Measurement’ suggested that for definitional purposes it was useful to divide compliance into two categories—‘administrative compliance’ and ‘technical compliance’. Concerning the latter, readers are directed to this note for discussion on the issues of ambiguity/ uncertainty concerning the questionable positions sometimes taken by taxpayers on technical issues and whether or not this constitutes compliant behaviour.

5A further dimension to enforced tax compliance is “motivation”. In other words, should “intention of the taxpayer” be a relevant factor in defining and measuring compliance? In line with previous comments on this aspect- see { }, this note takes the view that non-compliance results from a variety of behaviours—both deliberate and non-deliberate in nature—and the activities of revenue bodies should be designed to detect and deter all forms of non-compliant behaviour, with the various measures and indicators of compliance used to reflect the overall success (or otherwise) of the revenue body’s activities.

6Staff usage data from national revenue bodies (see OECD series ‘Tax Administration in OECD and Selected Non-OECD Countries (2006)’ reveals that many allocate over 40% of their staffing budgets to enforcement activities.

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accordance with the law and to do this in such manner that will sustain confidence

in the tax system and its administration. The actions of taxpayers — whether due to ignorance, carelessness, recklessness, or deliberate evasion — as well as weaknesses in a tax administration mean that instances of failure to comply with the law are inevitable. Therefore, tax

administration should have in place strategies and structures to ensure that non-compliance with tax law is kept to a minimum.”

19Implicit in this statement is a notion that revenue bodies have in place activities to monitor and report, to the extent practicable, on the effectiveness and efficiency of their compliance

improvement strategies for internal management purposes. Revenue bodies also have an obligation to account for their performance to a range of external stakeholders (e.g. Government and

government auditing bodies), as well as the general taxpayer population that has an expectation that the tax system will be administered fairly and competently. The research carried out for the preparation of this note revealed, among other things, that government auditing bodies are

increasingly calling for improved measurement, evaluation, and reporting of compliance outcomes.

A sample of such comments is provided in Annex 1.

20The implicit requirement to monitor and report on taxpayers’ compliance operates at a number of levels, serving strategic, operational, and tactical management needs. These levels are depicted in Figure 2 and elaborated in the comments that follow.

21At the ‘whole of tax system’ level, compliance monitoring relates to the objective of having a comprehensive set of measures and indicators for all taxes that reflect on the performance of the overall tax system and its administration from a tax compliance viewpoint. This may include, but does not specifically require, estimates/measures of the overall tax gap (i.e. the total amount of tax not collected resulting from all forms of non-compliance for all taxes administered by a revenue body in a particular fiscal period). The US IRS’s National Research Program described in Annex 5 is one example of research efforts directed to producing ‘whole of tax system’ level estimates. (More is said on overall tax gap measurement at paragraphs 67 et seq. and in Annexes 6 and 9.

22Depending on the relevance and comprehensiveness of the information available, such information reflects on the “general health” of the tax system and can serve a number of purposes:

a)To account to Government by the revenue body for its stewardship of the tax system;

b)To indicate the trend, composition and likely direction of overall non-compliance with the

tax laws, and thus the degree of urgency for any remedial action that may be needed;

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c)To justify internal resource allocations; and

d)To garner support from Government and other stakeholders for a range of tax system

reforms and/or additional resources for the revenue body.

23At the ‘whole of tax’ level, compliance monitoring relates to having a set of measures and indicators for a specific tax that reflect on the performance of the tax from a tax compliance

viewpoint. This may include, but does not specifically require, estimates/measures of the overall

tax gap (i.e. the total amount of tax not collected resulting from all forms of non-compliance in a

particular fiscal period). Again, depending on the relevance and comprehensiveness of the

information available such information gives a sense of the overall level of effectiveness being

achieved from a revenue body’s administration of the tax, while trend data may indicate

movements over time, either positive or negative, in overall effectiveness.

24Annex 7 describes the UK’s HMRC Department’s ‘top-down’ approach to estimating overall VAT revenue losses from all forms of non-compliance. This is a global “tax gap” measure for the VAT

system derived using consumption expenditure data from the national accounts data series that is

collected independently of HMRC’s administration. This measure of overall VAT compliance was

introduced in 2001 as part of a comprehensive strategy to address what was then regarded as a

serious level of VAT revenue leakage resulting from specific tax evasion schemes (commonly

referred to as ‘carousel’ or ‘missing trader’ fraud), tax avoidance planning and general non-

compliance. Its initial use was to gauge the likely magnitude of the non-compliance problem. The

measure is continually reviewed and updated with an annual updated result published each year

with the Chancellor’s Pre-budget Report, with the trend being used to assess the overall impact of

HMRC’s compliance improvement activities and to gauge HMRC’s progress towards achieving

improved compliance.

25At the ‘taxpayer segment’ (or program level), compliance monitoring relates to having a set of measures and indicators for a specific sub-segment of the taxpaying population (e.g. a category of taxpayer). Monitoring taxpayers’ compliance at this level is in line with the practice of an

increasing number of revenue bodies to segment their taxpayer populations for compliance

management purposes. Indeed, many revenue bodies physically organise their compliance

operations largely on a taxpayer segment basis. Information pertaining to compliance- related

performance at this level may therefore directly reflect on the effectiveness of overall program

activities (including the overall mix of treatment strategies implemented to address specific major

risk issues).

26An example of monitoring at this level is described briefly in Box 1.

Box 1. HMRC: Compliance monitoring of small and medium-sized companies and employers

As part of its direct taxes compliance monitoring activities, HMRC has derived and recently published

separate estimates of overall compliance for SME companies and employers respectively, using the results of

its random audit inquiry program and non-payment data. The first category concerns SMEs and their

liabilities to corporations tax while the second relates to employers and their responsibilities to withhold

income tax and national insurance contributions from payments of wages and salaries. The results of this

monitoring are depicted in Examples 2 and 3 [xx and page xx].

HMRC’s report of its work in this area notes that quantifying losses is important in helping to improve its

understanding of such losses and that this knowledge will ultimately improve revenue collection. It is

continuing to develop methodologies as access to more reliable and wider sources of data and sophisticated

modelling techniques become available. It is the intention to publish further estimates of tax losses when

robust methodologies have been put in place.

27At the ‘targeted risk’ level compliance measurement relates directly to evaluating the impact of specific risk treatments (e.g. special education, service, and/or enforcement-related actions that

have been applied to address underlying compliance risks. Knowledge of impacts (ideally benefits

in the form of improved compliance) enables the revenue body to decide if further attention is

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required, either using the same or a different mix of treatments or, alternately, if the risk has been

mitigated. This is a critical element of the overall risk management process. As emphasised in the

2004 guidance note (page 62):

“Revenue authorities that fail to measure the effectiveness of their compliance strategies run the

risk of continuing to sub-optimize their strategy selection. An evaluation framework provides the

proper foundation for the improvement of compliance strategies”.

28Examples of monitoring at this level are provided at Annex 5, page 50— filing compliance by high tax level taxpayers—and page 58—reporting compliance by targeted taxpayers employing profit

shifting arrangements to minimize tax liabilities.

29In summary, the development and use of measures and indicators to reflect levels of, and trends in, taxpayers’ compliance aims to satisfy a number of important requirements related to the strategic,

operational, and tactical planning needs of national revenue bodies. These include the ability to:

1) determine the overall health of the tax system from a tax compliance viewpoint;

2) gauge the overall impact of compliance improvement strategies on overall levels of

taxpayers’ compliance;

3) evaluate the impact of specific strategies on taxpayers’ behaviour; and

4) demonstrate accountability for the overall management of the tax system; and

5) gauge the effectiveness of compliance enforcement measures in relevant legislation. 30Given resource limits and the need for revenue bodies to prioritise their compliance risks for administrative attention, as well as their increasing accountability requirements, it is the thesis of

this note that a revenue body’s compliance monitoring activities should aim to encompass all

management levels. In line with the terms of reference for this project, this note deals principally

with compliance monitoring at the ‘whole of tax’ and ‘whole of taxpayer segment/ program’ level.

(Further work in 2008 will deal explicitly with the evaluation of specific risk treatment strategies.)

Key issues and concepts in monitoring taxpayers’ compliance and evaluating revenue

body performance

31This section provides background to a number of important concepts and issues that are often raised when discussing tax compliance issues in general and compliance monitoring and

measurement in particular. They are elaborated here to provide clarification, inform readers and to

serve as a foundation for subsequent exploration of the substantive issues dealt with in this note.

Measuring revenue body performance—outcomes and outputs; effectiveness and efficiency

32The notion of monitoring taxpayers’ compliance is directly relevant to the terminology of ‘outcomes and outputs’ and ‘effectiveness and efficiency’ when used in relation to measuring the performance

of revenue bodies. As these terms are often confused and sometimes used interchangeably, it is

useful to provide some clarification in a tax compliance context.

33There is a considerable body of literature on performance measurement in general and government oversight bodies in many countries have formalised their definitions as part of agency guidance. A

selection of these definitions is provided at Annex 3. The key points are as follows:

?Outcomes and outputs: The term ‘outcomes’ is typically associated with ‘impacts’,

‘results’, and ‘external consequences’. In a tax compliance context, this can clearly be

related to ‘levels of voluntary compliance’ (e.g. covering filing, reporting and payment

obligations), noting that self assessment regimes operate on the fundamental principle of

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voluntary compliance. Also relevant in an ‘outcomes’ context are changes in taxpayers

attitudes to, and perceptions of, tax compliance, as these are clearly influenced by the work

(and effectiveness) of revenue bodies.

‘Outputs’, on the other hand, typically refer to the ‘products’ of internal activities

undertaken by an organization to produce the outcomes being sought. For a revenue body

this would include answering inquiries, conducting audits and collecting debts.

?Effectiveness and efficiency: The term ‘effectiveness’ is typically associated with the extent to which ‘outcomes’ are being achieved. In a tax compliance context, the extent to

which compliance (e.g. filing, reporting and payment) has been improved as a result of

revenue body activities would clearly be an indication of a revenue body’s effectiveness

(acknowledging, of course, that in some areas its measurement may be difficult to gauge in

precise terms, as well as the issue of attribution to consider (see para. 51). Similarly, a

trend of more positive attitudes to, and perceptions of, tax compliance could be seen as a

positive indicator of a revenue body’s effectiveness.

‘Efficiency’ typically relates to reducing or minimising the use of resources to produce a

given level of outputs (e.g. increasing the number of completed audits for a given level of

staffing, other things being equal, would reflect improved efficiency) or conversely,

increasing the volume of outputs for a given level of inputs.

34The relationships between these terms in a performance measurement context are often presented by way of a ‘program logic’ diagram or chart. An example of this in a tax compliance context is

provided in Figure 3.7 Applying the model, a program typically entails the following steps 1) clarify the objectives (i.e. what outcomes are being sought); 2) map the connections between the inputs, activities, outputs and outcomes; 3) identify the level of outcomes to be measured (both

intermediate and final), 4) defining how success will look; and 5) defining what performance

information will be used. Within this model, efficiency measures (e.g. number of audits performed per staff resource) reflect the relationship between outputs and the inputs used to produce them,

while effectiveness measures reflect the outcomes achieved (e.g. extent of change in compliance

achieved) vis-à-vis the desired outcomes/ objectives set (extent of change in compliance sought).

35As noted earlier, revenue bodies have traditionally accounted for their performance (including for their compliance improvement activities) in terms of the ‘outputs’ resulting from the various work

7 As referenced in ‘Literature Review, Measuring Compliance Effectiveness’ (Australian Taxation Office) May 2007.

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streams administered by them (e.g. revenue collection, audits, and debt collection). However,

while output measures represent an important part of revenue bodies’ reporting systems and assist in day to day management, they do not provide any insights as to the outcomes or impacts

resulting from their activities. A related issue of concern is that positive trends in output volumes are sometimes inferred (without adequate accompanying evidence) as reflecting improvements in taxpayers’ compliance, but this need not necessarily be the case.For example:

?Over-achievement of budgeted revenue targets may result from improved compliance with tax laws; equally, and more often likely to be the case, it may result from unforeseen

growth in a country’s economy, from legislative changes with difficult-to-predict revenue

impacts, and/or shortcomings in the official revenue estimating process;

? A trend of increased assessments (measured in monetary terms) resulting from audit and other verification activities may reflect increased compliance (albeit enforced) with the

laws; on the other hand, the trend may simply result from a small number of abnormally

large assessments in a specific economic sector and/or the situation that actual non-

compliance in an overall sense has, in fact, increased in the period concerned; and

?Reductions in the aggregate level of unpaid taxes may result from a significant amount of debt write offs and/or the settlement of a few unusually large debts, neither of which relate

to improved payment compliance in an overall sense.

36These sorts of considerations suggest that a degree of caution should be applied when inferring improved compliance from what appear to be positive trends in output-related measures.

37As already noted, monitoring taxpayers’ compliance is essentially about the measurement of ‘outcomes’ (i.e. gauging the impacts/ effectiveness of a revenue body’s compliance improvement strategies and more broadly its overall administration of the tax laws) and is the primary subject of this note. This focus on monitoring compliance-related outcomes is also one that is in line with

broader trends in public sector accountability—refer Box 2—and for this reason alone should be of interest to all revenue bodies.

Box 2. Trends in public sector accountability reporting

The need for robust measures of the compliance-related (i.e. effectiveness) outcomes achieved by

revenue bodies is directly in line with the directions of contemporary public sector reform being

witnessed across member countries…………….

“Over the past two decades, enhancing public sector performance has taken on new urgency in OECD

member countries as government face mounting demands on public expenditures, calls for higher

quality services, and in some countries a public increasingly unwilling to pay higher taxes. These

pressures have been accompanied by calls for more government accountability” ……………….

“The strongest current performance-oriented trend across OECD member countries is performance

oriented budgeting and performance management. While performance budgeting and performance

management can be seen as separate concepts, in practice many governments have sought to adopt a

results-based approach to both management and budgeting in- which in theory- input controls are

relaxed and managers / organizations are given flexibility to improve performance and be held

accountable for results measured in the form of outputs and outcomes”………………..

“The design of measures is made difficult by finding measures for specific activities and relating what

an agency or programme actually contributes towards achieving specific outcomes. Output and

outcome measures each present a different set of challenges. Outcomes are technically more difficult to

measure; they are complex and involve the interaction of many factors, planned and unplanned. Also,

there are problems with time lag issues and in some cases the results are not within the control of the

government. Outcomes, however, have a strong appeal for the public and politicians. Most countries

appear to have adopted a combination of outputs and outcomes; this is potentially more beneficial

than one type of measure.”

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Measures and indicators

38Having introduced and defined the terms ‘effectiveness’ and ‘outcomes’ in a tax compliance context, it is appropriate to discuss how they are measured. For this purpose, it is relevant to

introduce the terms ‘measures’ and ‘indicators’ as these are used widely in the rest of this note.

39An OECD report (unpublished) prepared in 20018 makes the following distinction between ‘measures’ and ‘indicators’:

?‘Measures’ correspond to the expected direct results at any program level—they are a quantification of the actual program results achieved (e.g. the number of taxpayers who file

returns on time).

‘Indicators’ are less direct measures, used where direct measures are impractical or

unavailable; an example is a decline in the proportion of productive audits being used as an

indication of improved taxpayers’ compliance. Generally speaking, an indicator does not

provide irrefutable evidence of the result being inferred and, in the absence of other

indicators, should generally be used as a pointer for further inquiry. (The Canada Revenue

Agency describes a compliance indicator as a quantitative or qualitative factor that

provides a valid proxy measure of compliance achievement or change.9) On the other hand,

a range of indicators all pointing to a similar conclusion may provide a stronger or more

defensible case for the conclusion/ result being argued.

NB: Readers might note from the definitions provided in Annex 2 that the terms

‘measures’ and ‘indicators’ are often used interchangeably in some quarters. However, in a

compliance monitoring context and for the purpose of this note it is thought useful to

maintain the distinction described above.

40As will be explained later in this note, identifying a sufficient number of measures to monitor taxpayers’ compliance is not always practical given the underlying nature of what is trying to be

measured, as well as a result of cost and timeliness considerations. For this reason, revenue bodies are increasingly using a mix of both measures and indicators to monitor taxpayers’ compliance.

Part IV of this note describes the types of measures and indicators being used to varying degrees by revenue bodies while Annex 5, pages 48-63, provides a large number of practical examples. Understanding and measuring the tax gap

41Consideration of the issues associated with monitoring taxpayers’ compliance inevitably raises the contentious notion of the ‘tax gap’ and its measurement and the topic is dealt with to some degree in various parts of this note. Putting to one side the merits or otherwise of revenue body efforts to

measure the overall ‘tax gap’, it is useful at this point to clarify some concepts and terms :

?Practical measurement issues aside, there is no single phenomenon as ‘the tax gap’; in practice, a revenue body will be confronted by a range of ‘tax gaps’, one for each tax that it

is required to administer; it follows that any attempts to measure the overall tax gap will

inevitably entail an aggregation of separate tax gap measurement activities covering each

tax administered.

?The input from a number of revenue bodies (e.g. Australia, Sweden, UK, and USA) emphasizes that the ‘tax gap’ can and should be viewed in both “gross” and “net” terms.

For these revenue bodies, the “gross tax gap” is seen as the difference between the

estimated amount of tax that taxpayers should pay under the law and the amount they

8‘Performance measurement in tax administrations’, OECD Centre for Tax Policy and Administration, 2001 (unpublished).

9 ‘Compliance Measurement Framework’ (CRA, September 2003).

15

actually pay on time. The “net tax gap” is the difference between the “gross tax gap” and

the amounts of tax actually recovered from enforcement activities (including verification

activities such as audits).10

This distinction is particularly important for those revenue bodies that have adopted a

philosophical disposition (refer later comments) to carry out tax gap measurement

research (e.g. Sweden, United States, and United Kingdom) and to use tax gap reduction

objectives and targets as the primary performance measure purposes for overall tax system

management purposes.

?The gross tax gap can be viewed as comprised of three components (refer Figure 4):

1) Filing non-compliance (failure to file a tax return): The dollar amount

of tax not paid timely on delinquent and non-filed returns.

2) Reporting non-compliance (understating income or over-claiming

tax deductions and credits): The total tax that should be reported on timely

filed returns minus the total tax actually reported on those returns.

3) Payment non-compliance (failure to fully pay reported taxes

owed): This is the difference between the total tax liability actually reported on

timely filed returns and the total amount of timely payments associated with those

reported liabilities.

10 As defined in ‘A Comprehensive Strategy for Reducing the Tax Gap’ (US Department of Treasury, Office of Tax Policy), September 26, 2006.

16

?Consistent with this description of the components of the gross tax gap, it will be seen to include: 1) all forms of taxpayer behaviour that lead to a non-compliance outcome (e.g.

ignorance of the law, an unintentional error in interpretation of the law, careless or

reckless record-keeping, deliberate tax fraud, unacceptable tax minimization schemes, and

a legitimate incapacity to pay an assessed tax debt); and 2) what is generally described as

tax evasion, including non-observed (i.e. shadow or underground) economy activities, and

illegal tax avoidance/ planning.11

?The net tax gap is the aggregate amount of taxes remaining unpaid after all forms of enforcement activity carried out by a revenue body. This will include activities to secure tax

returns not filed by the due date for filing, to detect unreported tax liabilities through audit

and other verification activities, and to collect taxes owed but not paid on time.

42Given the widely varying types of non-compliance behaviours that comprise the overall tax gap, it will be apparent that measuring its overall size is a difficult, costly and (some would say) inevitably quite an imprecise undertaking. Furthermore, there is a view in some quarters that producing and publicising overall tax gap estimates may have a negative impact on taxpayers’ compliance in an

overall sense and could lead to inappropriate behaviour by revenue officials. For these sorts of

reasons, there are mixed views among revenue bodies as to the merits of attempting such exercises.

More is said on this at paragraphs 67 et seq.

The non-observed economy

43 A further issue that frequently gets raised in the context of measuring taxpayers’ compliance

concerns those “hidden” economic transactions that go unrecorded for Government statistical

purposes, referred to formally by the OECD as a country’s “non-observed economy” (NOE).12

Interest in this issue has been driven from a variety of perspectives, including as a result the efforts of academics to measure its size within individual countries. It is considered useful at this point to make a few points.

44The term ‘non-observed economy’ (or any other metaphor used to describe this phenomenon) is sometimes used inter-changeably or confused with the term ‘tax gap’, and indeed other terms such ‘tax evasion’ or simply ‘tax non-compliance’. However, there are many forms of non-compliance

behaviour that do not affect official estimates of GDP (e.g. taxpayers’ omissions of salary, interest

and dividend income that is otherwise properly reported by payers and over-claimed tax

deductions) and accordingly tax revenue leakage resulting from NOE activities comprises only part of overall tax evasion and tax non-compliance. More is said on this in Annex 3, page 44.

45It has been fashionable over recent decades for academics and others to attempt to make estimates of the size of a country’s NOE. For this purpose, resort has most frequently been made to the use of macro-model methods (described in the OECD’s handbook 13 as ‘monetary methods’, ‘global

indicator methods’, or the ‘latent variable method’) to derive an estimate of unobserved activities.

However, it should be noted that the OECD (and other international organizations) reject these methods as being useful in obtaining exhaustive estimates of GDP or in estimating underground production and have observed that when applied they

produce for most countries spectacularly high estimates of NOE activities which

have no sound scientific base but which, nevertheless, attract much attention from the media and other parties.

11For prior discussion on the issues of illegal/ unacceptable tax planning and ambiguity in tax laws and their relevance to interpreting the terms ‘tax compliance’ and ‘tax non-compliance’ readers are directed to the practice note ‘Compliance Measurement’ prepared by the CFA’s Forum on Strategic Management and published in May 2001.

12 Also described in the literature by other terminology (e.g. black, cash, hidden, informal, shadow and underground). 13See and ‘Measuring the Non-observed Economy: A Handbook’ (a joint publication of the OECD, IMF, ILO and CIS Statistical Committee (2002).

17

46In early 2006, following publication (and resultant media articles) of further estimates of countries’ NOEs derived from using these macro-model methods, the international organizations involved in producing guidance on the preparation of national accounts published an official repudiation of the utility of macro-methods for deriving estimates of the GDP and NOE (see Box 3). For these

reasons, the use of macro-model methods for estimating NOEs is not discussed in this note.

Box 3. Estimates of the unrecorded economy and national accounts: declaration of the

ISWGNA- January 2006

The degree to which official national accounts estimates cover the economy differs among countries.

Statistical authorities of some countries make explicit and comprehensive estimates of activities not

recorded from the usual data sources—be it because these are illegal, underground, or simply outside

scope 1. In other countries, statistical authorities do not provide such estimates, a situation that

sometimes prompts unofficial estimates. These unofficial estimates may have a sound statistical

underpinning, but many are based on bold assumptions and few actual data. The Inter-secretariat

Working Group on National Accounts2 (ISWGNA) feels it is necessary to alert users to the limited value of

these unofficial estimates in terms of reliability and accuracy.

Unofficial estimates are often based on macro economic models. For instance, they may assume a fixed

relation between the size of the economy and money in circulation. Such methods may yield grossly

exaggerated results, attracting the attention of politicians and newspapers and thereby gaining wide

publicity. The OECD-ILO-IMF-CIS manual on measuring the non-observed economy3 rejects such

“macro-model” methods because these methods suffer from serious problems that cast doubt on their

utility for any purpose in which accuracy is important. In particular, they are completely unsuitable for

use in compiling the national accounts.

Signed: the members of the ISWGNA: Commission of the European Communities (Eurostat);

International Monetary Fund; Organisation for Economic Co-operation and Development;

United Nations; World Bank (January 20060.

1 See the UN-ECE survey of some national practices of estimating the non observed economy:

https://www.wendangku.net/doc/ac10325382.html,/stats/publications/non.observed.economy.pdf

2 The ISWGNA gathers representatives of the five international organizations who have co-signed the

international manual SNA 93 (System of National Accounts, 1993).

3 https://www.wendangku.net/doc/ac10325382.html,/document/49/0,2340,en_2649_34253_2463473_1_1_1_1,00.html

47Those matters aside, it is generally accepted that NOE activities, in aggregate, represent a significant compliance issue for all revenue bodies. However, it is also acknowledged that each

country’s NOE is comprised of a diverse range of activities and behaviours (e.g. moonlighting

employees across a variety of industries, unrecorded cash income of businesses, and bartering) that in practice necessitate a range of individually tailored strategies for the specific types of activities involved.

The use of random audit programs to provide measures of taxpayers’ compliance

48As described later in this note, a number of revenue bodies in OECD countries use random audit 14 programs to, among other things, derive aggregates measures of taxpayers’ compliance. These

programs vary widely in their scope and range from programs covering a ‘whole of tax’ taxpayer

population, specific taxpayer segments (e.g. SMEs), to specific compliance risk areas. Conducted in

a professional manner, a random audit program can be used to develop a statistically defensible

estimate of the incidence of correct reporting, as well as to capture pertinent information that can be used to develop risk profiles/update audit selection formula and to inform consideration of tax policy changes. For example, in the US example described in Annex 6 the findings have been used

14Use of the term ‘audit’ in connection with random audit programs needs to be treated with a degree of caution, noting that the depth of inquiry associated with such ‘audits’ appears to vary significantly from country to country.

18

to derive an estimate of overall reporting compliance, to identify the incidence of reporting

compliance for individual categories of income such as wages, interest, and self employed income, to update automated audit selection formulae and to support tax policy changes (e.g. new third

party information reporting requirements).

49The use of broadly focused ‘whole of tax’ random audit programs in tax administration is not without some degree of contention.

50Critics of such programs argue that 1) they unnecessarily burden many of those taxpayers unlucky enough to be selected for audit; 2) they are generally not sufficiently exhaustive to detect all

unreported tax liabilities and thus cannot provide precise measures of non-compliance; 3) they

have long lead times to produce useful information; and 4) they entail a costly diversion of audit

resources that could otherwise be deployed onto more revenue productive risk-based cases. These concerns, which have a degree of legitimacy and therefore need to be carefully assessed, apply

particularly to more broadly-focused random audit activities conducted on a ‘whole of tax’ basis. 51Proponents of the use of random audit activities, on the other hand, claim that 1) they can play a general deterrent role by ensuring that all taxpayers have a chance of being selected for audit; 2)

they can produce valuable information that is essential to the effective management of the tax

system, including information needed to enhance audit risk profiling techniques and taxpayer

education programs that are a key feature of a revenue body’s overall strategy of risk prevention

and detection; and 3) by providing information on compliance patterns across the community and for specific taxes, they can play an important role in supporting arguments for legislative proposals to address compliance risk issues (e.g. proposals new information reporting obligations).

52Recognizing the trend of increased accountability on government agencies, particularly revenue bodies, and the resultant need to improve the evaluation and reporting on the outcomes being

achieved by their programs, this note takes the view that the use of random audit activities is likely to grow among revenue bodies in OECD countries over the medium term. However, given

concerns for their intrusiveness, cost, and limited ability to detect all non-compliance, their use is likely to be increasingly selective and targeted, with ‘whole of tax’ programs conducted at fairly long intervals, say every 4 to 6 years. US experience from many years gives some insights as to how

their program approach has evolved and recent developments there provide ideas on their

approaches to improve the efficacy of the random audit process and the timeliness of related

research findings. (refer Annex 7).

Attribution—Understanding the factors that influence taxpayers’ compliance and behaviours

53The guidance note ‘Compliance Risk Management:Managing and Improving Tax Compliance’ (page 36 et seq.) emphasised the range and nature of factors that can influence tax compliance and taxpayers’ behaviour. These include economic and social conditions, involving 1) national and

global economic factors; 2) physical environment factors; and 3) legislative, social, economic,

demographic attitudinal factors. From a tax compliance monitoring viewpoint, the existence of

such factors may complicate determining the extent to which changes in observed behaviour can be attributed to the actions of the revenue body, as explained hereunder:15

“The attribution problem concerns how to determine whether a particular program caused the

observed results, and to what extent. For example, a ‘snapshot’ of compliance levels in Australia could be shown by at any particular time (by number and dollar value of tax returns) and

compliance change could be shown over time (by percentage trend). However, measuring

compliance effectiveness means that these changes need to be attributed to ATO activities, rather than other factors. Furthermore, business needs will probably dictate that causes of observed

changes also need to be attributed to specific areas or capabilities within the ATO, or even to

individual projects.

15 See ‘Literature Review, Measuring Compliance Effectiveness’ (Australian Taxation Office) May 2007.

19

There are three main ways in which observed changes might not be attributable to compliance activities.

Firstly, a change might have occurred regardless of a compliance activity or program and may be due to external or internal factors. Secondly, while a program may have been necessary for the result to have occurred, it may not have been sufficient for the result. That is, particular

circumstances were also required for that program to have had the results it did. This is

important if the results are to be generalised to other contexts, such as different places, times or situations. This is called external validity. Where neither the program nor the circumstances can be perfectly replicated, the inferences could be weak. This has particular relevance for decision making in an organisation. It is therefore advisable to use multiple evaluation strategies where there are significant threats to external validity (Treasury Board of Canada, 1998). Thirdly, there may be no observable changes, but in fact a program may have halted deterioration and simply maintained the status quo. This does not mean that the program had no effect—it is still vital to know what would have happened had the program not been implemented.

54More is said on the methods that can be applied for inferring attribution in the following section. Direct and indirect effects of compliance treatments

55Previous OECD materials have discussed the issue of the direct and indirect (ripple) effects of compliance treatments—see ‘Compliance Measurement’ (2001) at pages 12-13, and ‘Managing and Improving Compliance’ (2004), pages 63-64.

56The direct effects of compliance treatments refer to the results achieved with the targeted taxpayer population for the fiscal period under examination and in subsequent periods. Indirect effects, on the other hand, refer to the impacts of treatments among other taxpayers, both for the period

under examination and for subsequent periods. Indirect effects may result directly from personal knowledge of the affairs of target taxpayers, and/ or indirectly through media publicity or some

other medium of communication. By their nature, indirect effects are extremely difficult to isolate and quantify.

57Assessing the direct and indirect effects of compliance treatments in targeted risk areas is beyond the intended scope of this note and will be dealt with in further work on evaluation to be conducted by the Forum in 2008. This work will explore some of the different methods that can be used to assess the impact of risk treatments at the targeted risk level. Where available, practical examples will be provided to demonstrate how these methods are used by individual revenue bodies. The

main methods are briefly summarised in Table 1 below while Part IV of this note provides two

practical examples of compliance measures and indicators involving the use of a control (peer)

group method.

Table 1. Examples of methods for assessing risk treatment impacts & program effectiveness /1 Method Explanation

Randomised control trials Compares a control group and treatment group and assumes the observed differences are due to the activity being evaluated. The control group should be representative of the treatment group and of an appropriate size.

Champion/ challenger method The method compares the results of treatments on three different groups with different weightings. The first group is a control group, containing 80% of the observed sample and subjected to a current (champion) treatment. The other two groups each contain 10% of the observed sample and are subjected to different (challenger) treatments. The results are

evaluated to determine which treatment group was most effective and, if it was one of the challengers, that challenger is made the champion and the method is repeated with other challengers

Comparison group study Like randomised control trials, this method compares two groups to find the difference, which is then attributed to the activity in question. However, rather than use a group chosen randomly it uses a comparison group with similarity to the treatment group.

20

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