Latest Documents


  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    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.

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  • 19-January-2012

    Spanish

    La 7ma. reunión del Foro sobre Administración Tributaria "Fortalecer el cumplimiento tributario a través de la cooperación"

    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.

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  • 19-January-2012

    English, PDF, 336kb

    Working Smarter: Executive Overview

    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.

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  • 19-January-2012

    English, PDF, 1,226kb

    Reducing Opportunities for Tax Non-compliance in the Underground Economy

    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.

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  • 19-January-2012

    English, PDF, 924kb

    Working smarter in structuring the administration, in compliance, and through legislation

    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.

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  • 19-January-2012

    English, PDF, 876kb

    Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

    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.

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  • 19-January-2012

    English, , 235kb

    Status of convention 19 JAN 2012.pdf

    Status of convention 19 JAN 2012.pdf

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  • 19-January-2012

    English, PDF, 1,299kb

    Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

    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.

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  • 2-January-2012

    English

    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels

    This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries. The information has been compiled as part of the OECD’s programme of work to develop a better understanding of environmentally harmful subsidies (EHS). It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. It is also intended to inform the ongoing efforts of G20 nations to reform fossil-fuel subsidies.

    For each of the 24 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption.

    Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.

  • 15-December-2011

    English

    Tax: Uruguay’s tax transparency improving, says OECD’s Gurría

    Uruguay has signed 7 new agreements providing for the exchange of tax information, showing its willingness to implement the global standards.

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