• Drawing your conclusions

    Evaluating compliance effectiveness is based on understanding whether your compliance strategies have moved you towards achieving your success goals and, ultimately, your desired outcomes.

    Look at the indicators aligned to each success goal and decide whether, collectively, they show the extent to which you have achieved each goal. If your evaluation shows that you have met your success goals, then you can, with a reasonable degree of confidence, conclude that you have made progress towards achieving your desired outcomes.

    Table 2 looks at evaluating the extent to which you have achieved a success goal - it shows the linkage between the indicators and the success goal. A good way to evaluate a success goal is to turn the goal into a question. In this case, the question would be: To what extent does the community demonstrate confidence in our ability to deal with non-compliance relating to [risk]?

    In this example, the overall conclusion is supported by the evidence.

    Table 2: Evaluating the extent to which a success goal has been achieved

    Success goals

    The community is confident that we are able to deal with non-compliance relating to participants in the risk.

    Indicators

    • Trend in the number of reports made by the community to the Tax Evasion Referral Centre (TERC).
    • Responses to our surveys including community, business and tax practitioner perceptions surveys.
    • Levels of engagement of representative bodies.
    • Frequency and tone of media comment.

     

    Evaluation outcome

    Conclusion

    While survey results have remained stable over the period 2006-08, the increased levels of engagement by the community indicate an improvement in the community's confidence in our ability to deal with non-compliance relating to this risk.

    Summary of evidence

    • There has been a 75% increase in the number of reports made by the community to the TERC in the 2007-08 income year, compared to the 2005-06 income year.
    • Perceptions survey results since July 2005 suggest that the community is confident in our ability to deal with participants in the risk.
    • There has been an increased willingness by representative associations to work with us to design, develop and promote fact sheets to their members and others, which is indicative of an improvement in the levels of engagement.
    • Media commentary, specialist advice and letters to the editor in the past 12 months have been supportive of our approach; this contrasts with negative commentary in relation to several high- profile cases in the previous period of review.

     

      Last modified: 13 Jan 2015QC 25789