The Australian Taxation Office (ATO) has been exploring ways of measuring the effectiveness of our compliance activities and has developed a compliance effectiveness framework and methodology which help us measure the impact of our compliance strategies on voluntary compliance and community confidence.
The following documents are designed to help people understand the framework and apply the methodology, as well as develop effective compliance strategies. These documents will be updated as we learn more from implementing the methodology.
An overview of our methodology and its development
Outlines the ATO's compliance effectiveness framework and methodology, its development, application and implementation.
Measuring compliance effectiveness - our methodology NAT 72341 (PDF, 269KB)
It should be read in conjunction with Measuring compliance effectiveness - Applying our methodology NAT 72342.
A guide to applying the methodology
A step-by-step guide through the four phases of our compliance effectiveness methodology.
Measuring compliance effectiveness - Applying our methodology NAT 72342 (PDF, 219KB)
The methodology diagram on one page, for use as a working document.
It should be read in conjunction with Measuring compliance effectiveness - our methodology NAT 72341 (PDF, 269KB).
A tool for measuring the effectiveness of our compliance strategies
Measuring compliance effectiveness - Methodology diagram NAT 72375 (PDF, 31KB)
A review of literature on measuring compliance effectiveness
Reviews Australian and international literature on measuring effectiveness, with an emphasis on concepts used by revenue agencies. It provides many useful insights including various measurement frameworks and models, examples of effectiveness indicators, and a range of collection and analysis methods.
Literature review - measuring compliance effectiveness 2007
A guide to developing effective compliance strategies
Assists compliance staff in analysing compliance behaviour, and the various factors which can drive this behaviour, as they design and implement compliance strategies. The guidance information is complemented with a series of case studies.
Developing effective compliance strategies (NAT 72788)
A guide to evaluate effectiveness
Provides guidance to risk managers and evaluators in applying the indicator, measurement and reporting phases of our methodology. It provides examples of indicators and ways they can be measured and reported.
Measuring compliance effectiveness - Evaluating effectiveness NAT 73580 (PDF, 208KB)
It should be read in conjunction with Measuring compliance effectiveness - Applying our methodology NAT 72342.
Last Modified: Friday, 27 November 2009