Tax Administration Research Centre

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How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with taxpaying obligations is maximised. Citizens should be able to trust the legitimacy of the tax administration, and be confident that they are being treated fairly and that robust actions are taken against those who fail to meet their obligations. Indeed, how government mobilise tax revenues and spend them on public goods and services is critical for the well-being of society. When taxpayers fail to pay tax that is due on time, government tax revenues are undermined, market competition is distorted and fairness is compromised.The world is rapidly changing producing new challenges for tax administrations. These challenges include emerging new technologies that are changing the way people and businesses interact as well as generating new sources of data for tax administrations, changing demographics such as the aging population and increasing dominance of Millennials, and increased globalisation with more movement of people and business operations across the world.In the UK, Her Majesty's Revenue and Customs (HMRC) is responsible for administering the tax system with three strategic objectives: maximising revenues and bearing down on avoidance and evasion; transforming tax and payment for customers; and delivering a professional, efficient and engaged organisation. TARC's mission is to support HMRC, and other tax administrations, by delivering outstanding interdisciplinary research that addresses the major challenges confronting tax administrations and society at large.Through a wide range of activities TARC has, and will continue to, considerably improved our understanding of key aspects of tax administration, including taxpayer compliance, and the way in which taxpayers interact with the tax system. TARC has an ambitious research agenda to identify where evidence gaps exist, developing rigorous research questions which can be investigated using interdisciplinary approaches.TARC's methodologies encompass theoretical, experimental, survey, qualitative, and cross-country analyses. The Centre enhances tax administration and tax design through research that makes use of the data held by HMRC and others as well as learning from international best practices. It has embedded itself as the leading international centre with a central role in research and in building research capability in tax analysis. TARC has a strong reputation as the focal point for a community of experts to come together and co-develop responses to the research questions and challenges posed by the modern environment.