Tax Compliance by Design

Achieving Improved SME Tax Compliance by Adopting a System Perspective

DOI:https://dx.doi.org/10.1787/9789264223219-en

This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.



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