Tax Administration

Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

02-Apr-2009

This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.

Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment - A Catalogue of Revenue Body Initiatives

02-Apr-2009

This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.

Senior Management Appointment: Mr. Sean Moriarty, Head of Tax Administration and Consumption Taxes Division

19-Sep-2008

The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr. Sean Moriarty as Head of its Tax Administration and Consumption Taxes Division.

Pretoria Communiqué: International Conference on Taxation, State Building and Capacity Development in Africa

01-Sep-2008

Commissioners and Senior Tax Administrators and Policy Makers from 39 countries, together with representatives from bilateral and multilateral organizations active in Africa on tax issues, met in Pretoria, South Africa on 28 – 29 August 2008. Read the Pretoria Communiqué (also available in French and Portuguese).

OECD Applying the Enhanced Relationship to the Banking Sector Project – Terms of Reference

01-Sep-2008

This project has been developed as a follow up to the OECD “Study into the Role of Tax Intermediaries”, agreed by countries participating at the fourth meeting of the OECD Forum on Tax Administration (FTA) held in Cape Town, South Africa in January 2008.  The Cape Town Communiqué of 11 January 2008 noted that the Tax Intermediaries Study Team was not able to fully develop its understanding of how the banking sector operates which  made it more difficult to explore the benefits of an enhanced relationship for these taxpayers, and announced that a follow up study would be undertaken.

Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

02-Jul-2008

Drawing largely on the experience of national revenue bodies in advanced economies, this guidance note provides practical guidance to revenue bodies on the development of a strategic approach to the monitoring of taxpayers' compliance with tax laws.

New Chair of the OECD Forum on Tax Administration

05-May-2008

The OECD is pleased to announce the appointment of a new Chair of its Forum on Tax Administration (FTA).  Mr. Pravin Gordhan, Commissioner, South African Revenue Service (SARS) assumed his role as Chair on 1 May 2008.

Programs to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries

22-Jan-2008

This information note prepared by the Forum on Tax Administration records the results of a study of the key strategies and approaches being adopted by ministries of finance and revenue bodies to reduce the administrative burden resulting from tax regulations.

Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

22-Jan-2008

This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.)

International Tax Dialogue (ITD) Global Conference Press Release: Taxation of Small and Medium Enterprises – Getting it right

17-Oct-2007

On October 17 – 19 in Buenos Aires, Argentina, the International Tax Dialogue - a collaborative initiative of the Inter-American Development Bank (IDB), International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD) and the World Bank - convened a global tax conference to examine the experiences of countries in the taxation of Small and Medium Enterprises (SMEs). The Press release is also available in French and Spanish.

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue