What novel/innovative approaches do other tax authorities use to prevention and redress non-compliance in areas such as small business and research & development, and what can be learned from them of relevance to the UK context?
Background
Research in four broad areas will help to better inform our compliance approach and may help us prevent and address non-compliance through more innovative interventions. We want to better understand: where HMRC can provide more support for small businesses in getting their tax right; the compliance implications of tax reliefs; public perceptions of tax fraud; and the approaches used by other tax authorities to prevent and address non-compliance and their relevance in a UK context.
Next steps
Get in touch with ari.mailbox@hmrc.gov.uk
Source
This question was published as part of the set of ARIs in this document:
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Related UKRI funded projects
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Tax Administration Research Centre
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Partially relevant as it focuses on tax administration research but does not specifically address novel approaches for prevention and redress of non-compliance.
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Joint Exeter-IFS Tax Adminstration Research Centre
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Why might this be relevant?
Partially relevant as it discusses tax administration research but does not specifically address novel approaches for prevention and redress of non-compliance.
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Optimal Audit Portfolio Design for a Tax Authority
Tax evasion is an important economic and social phenomenon. The most recent HMRC estimate of the tax gap places it in the region of £40 billion, which is about 8% of total tax liability. Good tax administration is ...
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Why might this be relevant?
Fully relevant as it specifically focuses on optimal audit portfolio design for a tax authority to enhance compliance.