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This chapter reviews Revenue’s approach to monitoring and managing taxpayer compliance including an analysis of the database used by Revenue to record audit activity and a review of trends in the numbers of taxpayers prosecuted and the related outcomes.

This chapter examines tobacco products tax process including the exceptional circumstances that gave rise to the decision by Revenue to defer part of a company's stamp liability.

This chapter reviews the operation of the R&D credit, including the scale of non-compliance with the scheme conditions and how Revenue systems and procedures can be improved in order to detect and deter non-compliance in this area.

This chapter presents the receipts into and issues from the Central Fund together with the details relating to NTMA borrowing and information about certain liabilities and assets of the State.

This chapter outlines the settlement of tax liabilities made by the Vote for Education and Skills in order to settle tax liabilities incurred by the State Examinations Commission and the Department of Education and Skills.

This chapter reviews Revenues debt collection function. It looks at trends in the value of tax debt outstanding and the collection status and age of the debt. The process for writing down tax debt was also examined.

This chapter focuses on Revenue's investigation into the practice of individuals operating as limited companies.

This chapter presents the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State.

This chapter examines the implementation of the local property tax charge by Revenue, the chapter looks at various areas of the implementation process including has Revenue established a comprehensive property register and the adequacy of estimation of property valuations.

This chapter examines the taxation of rental income, earned by individuals within the State.