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This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.
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This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.
FTA Guidance Notes on E-Auditing Standards.
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.
This report by the OECD’s Forum on Tax Administration brings up to date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.
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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
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On 27 January 2010, the OECD hosted a joint meeting of the Committee on Fiscal Affairs and the Development Assistance Committee, bringing together the tax and development communities for the first time.
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.