Latest Documents


  • 28-mai-2007

    Français

    Nouveau président du forum de l’administration fiscale de l’OCDE

    L’OCDE a le plaisir d’annoncer la nomination d’un nouveau Président du forum sur l’administration fiscale (FAI). M. Paul Gray, CB, Président de ‘Her Majesty’s Revenue & Customs (HMRC)’ de Royaume-Uni qui prendra ses fonctions le 1 juin 2007. Il remplace M. Mark W. Everson, Directeur général de l’Internal Revenue Service (IRS) aux États-Unis.

  • 4-May-2007

    English, , 652kb

    Improving Taxpayer Service Delivery: Channel Strategy Development

    The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

  • 24-October-2006

    English, , 717kb

    Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

  • 24-October-2006

    English, , 794kb

    Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

  • 24-October-2006

    English, , 666kb

    Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries

  • 22-mai-2006

    Français, , 365kb

    Le recours aux déclarations de renseignements émanant de tiers pour aider les contribuables à s’acquitter de leurs obligations déclaratives – expériences des pays utilisant des déclarations fiscales préremplies à l’usage des particuliers

    La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.

    Also Available
  • 22-mai-2006

    Français, , 381kb

    Stratégies d’amélioration du taux d’utilisation des services électroniques

    La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.

    Also Available
  • 23-March-2006

    English, , 19kb

    Estimates of the unrecorded economy and national accounts - Declaration of the Inter-secretariat Working Group on National Accounts (ISWGNA), January 2006

    Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.

    Related Documents
  • 14-March-2006

    English, , 482kb

    Information Note - Management of Email

    The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

  • 14-March-2006

    English, , 1,819kb

    Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

    This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

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