Average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades.
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This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.
English, PDF, 390kb
This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.
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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.
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This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.
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The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.
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.
English, Excel, 1,045kb
Reducing administrative burdens is a priority for Governments in many countries. This information note 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.