Improving levels of voluntary (or induced) compliance with tax obligations requires strengthening the fight against tax fraud while making it easier for taxpayers to comply with their tax obligations at the lowest possible cost.
The facilitation implies having good information and assistance services, but also that all areas of the Tax Administration assume that their action has an impact in this area.
One of the ways currently used by many tax administrations (TAs) around the world to improve voluntary compliance is the preparation of pre-prepared tax returns or draft declarations.
Basically, the TA makes available to taxpayers a draft of the tax returns so that they, if they agree, submit them or otherwise rectify them.
For TAs, preventing is much cheaper than correcting. We must make it as easy as possible for taxpayers who wish to comply with their tax obligations in a simple way and without a doubt, draft declarations are a very effective tool.
The objective of this post is to comment on some aspects to consider in the implementation of the drafts with the experience of some countries in the subject, to then share some final ideas.
Source CIAT
See also Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….
