English, PDF, 876kb
This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.
La 7e réunion du Forum sur l’administration fiscale, qui rassemblait les directeurs des administrations fiscales de 43 pays, s’est conclue sur l’engagement commun et renforcé de lutter contre le fléau de la fraude fiscale extraterritoriale.
English, PDF, 336kb
Revenue bodies in many countries have been set challenging cost reduction targets while they are also required to maintain or even improve their standards of service delivery and the effectiveness of their compliance activities. Against this background, the Forum has undertaken a project under the title of ‘Working Smarter’ to examine measures taken by revenue bodies to reduce costs and increase efficiency.
English, PDF, 1,105kb
This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.
English, PDF, 1,299kb
This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess and provide a comprehensive picture of the major security and identity authentication issues faced by member countries in delivering e-services, and the solutions implemented or planned.
La 7ma. reunión del Foro sobre Administración Tributaria, el cual reúne a los líderes de las administraciones tributarias de 43 países, concluyó con el compromiso unificado y fortalecedor de luchar contra el abuso fiscal offshore.
English, PDF, 1,226kb
Building on the Forum’s previous work on compliance risk management, this information note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income.
English, PDF, 924kb
This information note presents the findings of a survey conducted among revenue bodies in the FTA on cost-reduction targets; strategies and frameworks for managing cost-reduction; and specific measures to achieve savings or effectiveness gains without leading to increased costs or burdens for taxpayers. The note further includes a chapter on the challenges related to the planning and execution of large-scale cost-reduction programmes.
Social media technology and tax administration (Les médias sociaux et l’administration de l’impôt), rapport du Centre de Politique fiscale de l’OCDE, décrit les avantages et les risques inhérents à l’utilisation systématique du Web 2.0.