Reducing administrative burdens is a priority for Governments in many countries. As of December 2009, Governments in around two thirds of OECD member countries had challenging burden reduction targets in place of between 20-30 percent, with tax regulations and their administration bearing a major focus of their burden reduction efforts. There are many possible approaches and avenues to successfully reduce administrative burdens, including but not limited to; regulatory reform; organisational and process re-design; and the effective use of information and communication technologies (ICT or IT).
This report by the OECD’s Forum on Tax Administration is based on a survey of twenty OECD member countries and related research. It brings up to date the reported findings of earlier research published in January 2008 on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets. It explains the administrative burdens (with a major - but not sole - focus on business burdens) and describes the opportunities and barriers to burden reductions, citing a number of revenue body approaches and case studies. The report should be of assistance to tax policy makers and officials of revenue bodies engaged in or considering new burden reduction projects.
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