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14-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.
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14-mars-2006
This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration. This information is intended to complement the guidance in the note ‘Achieving Success with Electronic Services – The Importance of Having a Sound Business Architecture’ issued in April 2005.
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14-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.
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03-juin-2005
L'Office of the Revenue Commissioners a émis un communiqué de presse à l'occasion de la deuxième réunion du Forum sur l'administration fiscale , acceuilli par eux à Dublin, 1-2 juin 2005.
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23-mai-2005
The OECD’s Committee on Fiscal Affairs (CFA) recently approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers. The set of guidance was prepared by a task group consisting of representatives of national revenue authorities, the Business Applications Software Developers Association (BASDA), accounting bodies, and other interested parties.
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20-mai-2005
This report summarises the findings of a comprehensive survey of OECD member countries initiated by the Forum on Tax Administration in 2004 to assess country member progress with the options identified in the Ottawa Framework Conditions in relation to taxpayer services. These options related principally to the use of the full range of electronic services potentially deliverable by national revenue bodies to assist taxpayers meet their tax obligations.
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22-avr.-2005
A guidance note by the Forum on Tax Administration, Taxpayer Services Sub-group, about the importance of having a sound business architecture and the role it can play in shaping and improving future business activities.
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15-mars-2005
Press release issued by the International Tax Dialogue (ITD) on the first global tax conference to examine the experiences of countries that have Value Added Tax. ITD is a joint initiative of the IMF, the OECD, the World Bank with the UN as active observer.
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29-oct.-2004
This information series, prepared by the Centre for Tax Policy and Administration, provides internationally comparative data on aspects of tax systems and their administration in OECD member countries. The primary purpose of the series is to provide information that will facilitate dialogue among members on tax administration issues, and which may also identify opportunities for members to improve the design and administration of their respective tax systems.
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18-oct.-2004
As part of efforts to assist both members and non-member countries deal more effectively with tax non-compliance, the OECD’s Committee on Fiscal Affairs recently approved a number of guidance and information notes dealing with important tax compliance risk management topics.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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