Tax Administration

Tax Crime: Launch of the Oslo dialogue

23-Mar-2011

Outcomes of the Tax and Crime conference held in Oslo on 21-23 March which brought together over 150 participants from 54 delegations to discuss a “whole of government” approach to fighting crime.

Disclosure initiatives on the rise

11-Mar-2011

Senior officials from more than 20 countries met in London on 10-11 March 2011 to discuss disclosure initiatives and other recent developments in the area of anti-avoidance. Mr David Gauke MP, UK Exchequer Secretary to the Treasury and Mr. Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration commented on this event.

Comparative Information Series (2010)

09-Mar-2011

This report is a unique and comprehensive survey of tax administration arrangements, practices and performance across 49 countries. This fourth edition describes institutional setups, elements of the legislative and administrative framework, aspects of strategic management and human resources management, resourcing, key areas of operational performance, the use of technology, organisational arrangements and reforms for tax administration across the all the countries covered by the series.

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.

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.

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.

Comparative Information Series (2010)

Tax Administration in OECD and Selected Non-OECD Countries

Key material

Information for tax examiners on bribery techniques used and tools to detect and identify bribes.

2009 Bribery Awareness Handbook for Tax Examiners

www.itdweb.org

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

International Tax Dialogue