Advanced International Journal for Research

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Strategy for Large Taxpayer Unit

Author(s) Mr. Anok Kumar Rai
Country Bhutan
Abstract The establishment of a Large Taxpayer Unit (LTU) is a strategic reform initiative aimed at strengthening revenue administration by focusing on high-value taxpayers who contribute a significant share of national revenue. In many countries, including Bhutan, a relatively small number of large taxpayers account for the majority of tax collections. Therefore, a dedicated and specialized unit is essential to ensure efficient service delivery, enhanced compliance management, and effective risk-based monitoring.

Under the mandate of the Department of Revenue and Customs, the LTU strategy seeks to modernize tax administration by introducing structured taxpayer segmentation, improved data analytics, and integrated compliance approaches. The strategy is aligned with broader public financial management reforms of the Ministry of Finance to enhance domestic revenue mobilization and fiscal sustainability.

The LTU framework focuses on:

Strengthening relationship management with large taxpayers

Implementing risk-based audit and compliance programs

Improving voluntary compliance through proactive engagement

Enhancing coordination across tax types (direct and indirect taxes)

Leveraging digital systems for real-time monitoring and reporting

Overall, the LTU strategy is designed to promote transparency, efficiency, and fairness in tax administration while safeguarding revenue integrity and supporting national economic growth.
Keywords Strategy framework, taxpayer segmentation, risk-based compliance management, institutional strengthening, revenue performance optimization, domestic revenue mobilization, voluntary compliance promotion, modernization of tax administration systems, data analytics and digital tax systems, large taxpayer relationship management, audit and enforcement enhancement, policy support for fiscal sustainability, inter-departmental coordination, and capacity building of tax administration staff.
Field Sociology > Administration / Law / Management
Published In Volume 7, Issue 2, March-April 2026
Published On 2026-03-07
DOI https://doi.org/10.63363/aijfr.2026.v07i02.3834
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