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- W2765994911 abstract "Tax administrations need to become more efficient due to a growing workload, higher demands from citizens,and, in many countries, staff reduction and budget cuts. The novel field of analytics has achieved successes in improvingefficiencies in areas such as banking, insurance and retail. Analytics, which is often described as an extensive use of data,statistical and quantitative analysis, explanatory and predictive models, and fact-based management to drive decisions andactions (Davenport and Harris, 2007: 7), fits well in tax administrations, that typically have access to large volumes of data.In this paper we will answer the question how analytics contributes to a Compliance Risk Management approach a majortrend in taxpayer supervision in the last decade. The main tasks within compliance risk management include riskidentification, risk analysis, prioritization, treatment, and evaluation. The answer of the research question gives moreinsight in what we can expect from analytics, and will assist tax administrations that want to improve their analyticalcapabilities. Attention is paid as well to limitations of analytics. Findings include that over half of the activities in taxpayersupervision can be supported by analytics. Additionally, a match is presented between supervision activities and specificanalytical techniques that can be applied for these activities. The article also contains a short case study of the NetherlandsTax and Customs Administration on selection of VAT refunds with analytical techniques." @default.
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- W2765994911 date "2017-02-23" @default.
- W2765994911 modified "2023-09-22" @default.
- W2765994911 title "A Roadmap for Analytics in Taxpayer Supervision" @default.
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