We use the three-tier model (3TM) for public and multinational businesses (PMBs) to:
- understand which behaviours drive tax performance and non-performance across the market and how they impact the Large corporate groups income tax gap
- support us in making strategic decisions on what areas to focus on, including through population-wide approaches, to address risks and continue to support high levels of tax compliance by large corporates.
The model provides a holistic view of the tax and superannuation systems in operation. Our focus is on:
- supporting taxpayers in meeting their obligations
- proactively monitoring and engaging with the market to
- maintain high levels of compliance
- prevent any deterioration in tax performance.
The model focuses on taxpayer behaviours, to help us understand which:
- behaviours are more likely to contribute to increased tax performance
- areas need more focus to ensure they are within check.