People and businesses are continuing to struggle to pay their tax despite improvements at the Inland Revenue Department.
In 2011 the Office of the Auditor-General made several recommendations to the IRD on how to make it easier for taxpayers to fulfil their obligations.
The Auditor-General says the IRD has followed up on those recommendations, which included improving its website and contact centre.
But it says there has been no significant change in the proportion of people who find it easy to pay tax, or the number of incorrect and late tax returns.
