Tax Administration

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.

Tax Intermediaries Study: Latest draft working papers now available

23-Jul-2007

The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

Improving Taxpayer Service Delivery: Channel Strategy Development

04-May-2007

The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

Tax Intermediaries Study: First draft working papers now available

12-Apr-2007

This news statement announces the availability of three working papers concerned with the 'Tax Intermediaries Study'. See also the 'Terms of Reference' released on 17 January 2007.

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

13-Feb-2007

The primary purpose of this report is to provide internationally comparative information on aspects of tax systems and their administration to facilitate dialogue and exchanges between tax officials and benchmarking activities. Used in these ways, the report may also identify opportunities for revenue bodies to improve the administration of their tax systems.

Terms of Reference for the Study on Tax Intermediaries

17-Jan-2007

On 16 January 2007 the OECD announced the terms of reference for the study into the role of tax intermediaries which has been set up by the Forum on Tax Administration.  This study, to be completed by the end of 2007, is the second of the work areas the Forum agreed to set up at its meeting in Seoul Korea in September 2006.

Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

24-Oct-2006

The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.

Stratégies d’amélioration du taux d’utilisation des services électroniques

22-May-2006

La présente note vise à partager des informations concernant les stratégies utilisées par un certain nombre d’administrations fiscales pour augmenter les taux d’utilisation des services électroniques, en particulier pour les déclarations fiscales.

Strategies for Improving the Take-up Rates of Electronic Services

30-Mar-2006

This note summarises the findings of a survey across 8 member countries to gather information on the key strategies employed to promote increased take-up of electronic services.

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