Administration fiscale

Tax Intermediaries Study: Latest draft working papers now available

23-juil.-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-mai-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-avr.-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.

L’administration fiscale dans les pays de l’OCDE et dans certains pays hors OCDE: série « Informations comparatives » (2006)

13-févr.-2007

La série « Informations comparatives », réalisée par le Centre de politique et d’administration fiscales avec l’accord du Comité des affaires fiscales (CFA), présente des données internationales comparatives sur certains aspects des systèmes fiscaux et de leur administration dans l’OCDE et dans une sélection de pays non membres de l’OCDE.

Termes de références de l'étude sur les intermédiaires fiscaux (anglais)

17-janv.-2007

L'OCDE énonce ce jour les termes de référence de l'étude sur le rôle des intermédiaires fiscaux, tel qu'il a été défini lors du forum sur l'administration fiscale. Cette étude, qui s'achèvera fin 2007, est la deuxième parmi la série de travaux thèmatiques que le forum a convenu de mettre en oeuvre lors de sa réunion à Séoul, en Corée, en septembre 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-mai-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-mars-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.

Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

30-mars-2006

This report briefly describes the use of pre-populated returns that has become a feature of the personal tax systems in a number of countries over the last decade or so. In doing so, it elaborates on a number of critical success factors for efficient and effective arrangements (e.g., comprehensive third-party reporting systems, high integrity taxpayer identifiers, compatible legislative framework, and effective use of technology), bearing in mind the objective of providing as many taxpayers as possible with a pre-filled return that is largely complete.

Management of Email

14-mars-2006

This report outlines the findings from a 2005 survey of revenue bodies in six member countries (i.e. Australia, Canada, New Zealand, the Netherlands, UK and US) of solutions implemented, both administrative and technical, to manage email communications with citizens.  It also includes additional insights provided by delegates during discussion of a draft version of this report at the FTA Taxpayer Services Sub-group meeting in September 2005.

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

International Tax Dialogue