Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...

IMF Fiscal Affairs Department mission reviewed Kosovo's tax administration progress, highlighting achievements in increased revenue collection and compliance risk management. Recommendations for further improvement include focusing on digital transformation, enhancing human resource capacity,...

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...

Governments around the world increasingly use nudges to improve tax collection. Our meta-analysis evaluates the evidence gained from around 70 recent randomized trials. We find that simple reminders, tax morale, and deterrence nudges all increase tax compliance. The effectiveness of these...

This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. It offers lessons for other revenue authorities and government agencies planning to...

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition government of 2010-15) and the governments from 2019. Most...

This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model. The research hypothesis is that the implementation of the CTAS will strengthen the power and the trust...

Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens beliefs about government misbehavior. Building on...

Chinesische Onlineplattformen wie AliExpress, Shein und Temu versenden einen Großteil ihrer Waren als Einzelsendungen per Luftfracht direkt aus China an europäische Kundinnen und Kunden. Dies hat zu einem starken Anstieg der grenzüberschreitenden ECommerce-Pakete nach Europa geführt, die von...

The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years. By collecting data through web scraping on the earliest implementation...

Environmental, social and governance (ESG) practices are pivotal to global sustainability yet face challenges. Based on the implementation of Golden Tax Project III, we find that big data tax administration decreases corporate ESG performance. Mechanism tests indicate that Golden Tax Project III...

Local taxes are one of the local government's resource revenue in creating happiness. This study aims to ana- lyze the influence of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation on Land and Building Taxpayers' Compliance and Happiness in East Lombok Regency...

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...

This paper draws on a natural experiment generated by the Key Tax Source (KTS) supervision in China to evaluate the impact of strengthening tax administration on firm's emission behavior. Using a Fuzzy Regression Discontinuity Design, we find that KTS supervision by State Administration of...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

The document collection focuses on the implementation of GovTech solutions in a small country with a strategic location, aiming to improve its customs administration system. The country heavily relies on international trade, particularly as a corridor for neighboring landlocked nations. Despite...

This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging...

This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning. The note opens with...

Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and...

This report is motivated by three primary factors. First, customs administrations tend to continue to operate in crisis situations, contrary to other government services. Moreover, customs taxation is the simplest tax instrument to enforce during security crisis periods because it concerns...