Practical approaches for measuring integrity outcomes

This chapter explores approaches for measuring integrity outcomes. These integrity outcomes cover that the revenue body administers the tax system fairly and that the community has confidence in the revenue body’s administration of the tax system. Therefore this chapter explores two types of measures of tax compliance integrity: the internal quality and governance measures to demonstrate that the revenue body acts with integrity and its actions are procedurally fair, and the external measures to reflect how these actions build community trust and confidence.