Organisational aspects of tax debt management

Advanced analytics and technology allows revenue bodies to focus on the debtor and less on their internal processes and functions. These new strategies have implications for revenue bodies’ organisation and for that reason revenue bodies are structuring their organisation towards an end-to-end organisation. This chapter provides revenue bodies with some guidance on how to organise a modern analytics based debt organisation to improve compliance and revenue bodies’ performance. This chapter touches upon the following organisational aspects of debt management: integrated compliance or tax compliance by design, centralisation, computerisation, outsourcing, focusing on performance and continuous improvement with the application of the “lean” philosophy to debt collection.