Tax administration

Working Smarter in Tax Debt Management

Published on October 24, 2014


Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.


Abbreviations and acronyms
Executive summary
Introduction and background
The application of advanced analytics
Tax debt treatment strategies
Call centres
Organisational aspects of tax debt management
International aspects in debt management
Conclusions and future developments
Annexes2 chapters available
Additional resources
Comparison of payment arrangements
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