Communiqué de Pretoria: conférence internationale sur la fiscalité, le renforcement de l'état et le développement des capacités en Afrique

01-sept.-2008

Des Commissaires, des Hauts Responsables de la Fiscalité et Décideurs Politiques de 39 pays, se sont réunis à Pretoria, en Afrique du Sud du 28 au 29 août 2008 avec des représentants d'organisations bilatérales et multilatérales actives en Afrique en matière de fiscalité. Lisez le Communiqué de Pretoria (également disponible en Anglais et en Portugais).

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

01-sept.-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-juil.-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.

Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub Central Spending

13-juin-2008

This report examines the use of indicator systems for measuring and monitoring the delivery of sub-central public services. Specifically, the report aims to assess if and how central governments use such systems, the critical choices they face when designing and implementing them, and the constraints under which the systems operate.  

Market Mechanisms in Sub-Central Public Service Provision

26-mai-2008

This paper compares and analyses the use of market mechanisms in core sub central policy areas, namely education, health care, transport, social protection, and environment.

New Chair of the OECD Forum on Tax Administration

05-mai-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.

L’Allemagne signe la Convention OCDE/Conseil de l’Europe concernant l’assistance administrative mutuelle en matière fiscale

18-avr.-2008

Dans une économie mondiale désormais ouverte, cette signature contribuera à combattre plus efficacement la fraude fiscale transnationale.

Intergovernmental transfers: update of National Accounts data

27-mars-2008

Tables with a simplified version of National Accounts data on intergovernmental transfers are now updated. The tables contain data up to the year 2006.

Programmes de réduction de charges administratives découlant de la règlementation fiscale dans certains pays

22-janv.-2008

Note d'information du sous-groupe sur les services aux contribuables du Forum de l'administration de l'impôt.

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

22-janv.-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.)

Les impôts et la crise

Lutter contre la fraude fiscale

www.itdweb.org

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

International Tax Dialogue