摘要：Given the global trend towards greater reliance on self-assessment together with the expectation that tax administrations achieve more with even fewer resources, maximising voluntary taxpayer compliance remains today a key challenge for tax administrators. Addressing the challenge requires the efforts of many – to bring fresh thinking and new directions to the table; to enhance awareness of new and emerging issues; to share new perspectives and innovative strategies; and to engage in dialogue, sharing and evaluating the lessons learnt. Many of the underlying issues are common. For example, how can tax administrations reduce tax avoidance and fraud? What can governments do to reduce costs for tax administrations and tax payers? To what extent should tax administrators seek to influence public policy? Whilst the solutions may vary between jurisdictions, the pursuit of understanding of taxpayer behavior and improvements in administrative efficiency are common goals, and collaboration by key stakeholders is an essential part of addressing the challenge.
