Cargando…
Revenue administration : implementing a high-wealth individual compliance program /
This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
International Monetary Fund,
[2017]
|
| Colección: | Technical notes and manuals ;
17/07. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration's capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation. |
|---|---|
| Notas: | "April 2017." At head of title: International Monetary Fund, Fiscal Affairs Department. |
| Descripción Física: | 1 online resource (36 pages) : color illustrations. |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781475597707 1475597703 |
| ISSN: | 2075-8669 |