Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

Information Note: Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries (pdf 930 KB)

 

Most if not all revenue bodies have taken a unique approach to the selection, development and deployment of information technology software applications to support the operation and delivery of their business. Very little has yet been done between revenue bodies - and between revenue bodies and the software industry - to develop a shared and sharable model which revenue bodies and the software industry can use to explore and develop best practice, and – most importantly – assets, providing common solutions to common business needs.

 

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This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body. It explores the approaches, commercial solutions purchased or custom-built solutions developed, by twenty OECD FTA member countries against this indicative capability model. Revenue bodies engaged in or considering projects involving technology-enabled solutions in any of the defined capability areas can see which other revenue bodies might be able to provide guidance, share lessons learned, and ultimately share developments or existing software assets. They can also see which commercial vendors and products have been used in other revenue bodies for the purpose they are considering, and consult with them on subjects such as capability and performance.

 

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Comparative Information Series (2010)

Tax Administration in OECD and Selected Non-OECD Countries

Key material

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2009 Bribery Awareness Handbook for Tax Examiners

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue