In July 2002, the Forum on Tax Administration (FTA) was established to develop a global response to tax administration issues in a collaborative fashion. The FTA aims to influence the environment within which tax systems operate: to move away from a confrontational dialogue to more constructive engagement with taxpayers. To do this, it brings together Commissioners from 45 OECD and non-OECD countries to share information and experience and to identify international good practices for resolving particular administration issues. To ensure that such information and experiences are made available to other revenue bodies, they are published in study reports or as Information or Guidance Notes in the tax administration guidance series.
The work of the FTA
There are two streams to the work of the FTA. Each focuses on key tax compliance and taxpayer services issues - one in relation to business and individuals with global interests and cross-border tax issues and the other largely in relation to the SME sector.
In the area of international tax issues the FTA’s work to date represents an evolution from a seminal Declaration from its 2006 Seoul meeting which set out the shared view of FTA Tax Commissioners in relation to the necessity to confront non-compliance with tax laws in an international context. This resulted in a series of studies and reports in relation to international tax compliance issues considered at its Cape Town and Paris meetings - the role of tax intermediaries, building transparent tax compliance by banks and engaging with high net worth individuals on tax compliance.
The FTA’s work in relation to the SME sector has resulted in a series of Information and Guidance Notes on a range of tax compliance and taxpayer services issues including technological advances in these areas.