Latest Documents


23-July-2007

English

Discussion Drafts on Tax Intermediaries Study: draft working papers

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.

4-May-2007

English, , 652kb

Improving Taxpayer Service Delivery: Channel Strategy Development

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.

24-October-2006

English, , 666kb

Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries

24-October-2006

English, , 794kb

Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

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. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

24-October-2006

English, , 717kb

Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

23-March-2006

English, , 19kb

Estimates of the unrecorded economy and national accounts - Declaration of the Inter-secretariat Working Group on National Accounts (ISWGNA), January 2006

Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.

Related Documents

14-March-2006

English, , 482kb

Information Note - Management of Email

The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

14-March-2006

English, , 529kb

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

This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

14-March-2006

English, , 1,819kb

Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

14-March-2006

English, , 520kb

Information Note - Strategies for Improving the Take-up Rates of Electronic Services

The purpose of this note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.

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