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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Buchanan, John, 1959- (Autor), McLaughlin, Lucilla (Autor), Gaspar, Vitor (Autor, (IMF staff))
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

MARC

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100 1 |a Buchanan, John,  |d 1959-  |e author. 
245 1 0 |a Revenue administration :  |b implementing a high-wealth individual compliance program /  |c prepared by John Buchanan and Lucilla McLaughlin ; authorized for distribution by Vitor Gaspar. 
264 1 |a Washington, DC :  |b International Monetary Fund,  |c [2017] 
264 4 |c ©2017 
300 |a 1 online resource (36 pages) :  |b color illustrations. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
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490 1 |a Technical notes and manuals ;  |v TNM/17/07 
500 |a "April 2017." 
500 |a At head of title: International Monetary Fund, Fiscal Affairs Department. 
504 |a Includes bibliographical references. 
520 |a 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. 
588 |a Description based on online resource; title from pdf title page (IMF.org website, viewed June 26, 2017). 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Revenue management. 
650 0 |a Tax administration and procedure. 
650 6 |a Rentabilité  |x Gestion. 
650 6 |a Impôt  |x Administration et procédure. 
650 7 |a BUSINESS & ECONOMICS / Industrial Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS / Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS / Management Science.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS / Organizational Behavior.  |2 bisacsh 
650 7 |a Revenue management  |2 fast 
650 7 |a Tax administration and procedure  |2 fast 
700 1 |a McLaughlin, Lucilla,  |e author. 
700 1 |a Gaspar, Vitor,  |e author,  |e (IMF staff) 
710 2 |a International Monetary Fund.  |b Fiscal Affairs Department,  |e issuing body. 
776 0 8 |i Print version:  |a Mc Laughlin, Lucilla  |t Revenue Administration: Implementing a High-Wealth Individual Compliance Program  |d Washington, D.C. : International Monetary Fund,2017  |z 9781475592948 
830 0 |a Technical notes and manuals ;  |v 17/07. 
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