Electronic and Self-Service Channels - the suggested focus is on practical approaches to market and make more attractive electronic and self-service channels including:
Simplifying the Compliance Burden - the suggested focus is on striking the balance between prudent risk management and reducing the compliance burden on taxpayers - focusing perhaps on frequency of filing, range of information required of taxpayer and strategic use of data by tax administrations.
Quality of Communications and Service - the focus here would be on the accessibility, timeliness and accuracy of information provided to taxpayers to support voluntary compliance and alignment of the use of electronic channels by taxpayers with the actions of tax administrations in the channels of communication used for interaction with those taxpayers.