Improving Tax Compliance in a Globalised World - General Report

The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on to future challenges in the compliance area) were posed to country rapporteurs, and this chapter seeks to provide an overview of the key outcomes presented by those rapporteurs at the conference and contained in the subsequent chapters of this volume. Its key aims are to identify similarities and differences in approach; to distinguish developed and emerging trends; and to highlight best practices and innovative solutions to common problems. A comparative analysis of approaches to tax compliance from a variety of countries can provide useful insights into the processes and mechanics of tax administration around the world, and perspectives on tax systems more generally