Latest Documents


  • 13-May-2016

    English

    Rethinking Tax Services - The Changing Role of Tax Service Providers in SME Tax Compliance

    The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.

  • 13-May-2016

    English

    Technologies for Better Tax Administration - A Practical Guide for Revenue Bodies

    This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems, in detail. It highlights key opportunities in these areas, looking at how these emerging technologies can be best used by tax administrations. It also provides practical examples of how tax administrations have begun to utilise these technologies and delivers a maturity matrix for the two areas to assist strategic and operational decision making by tax administrations. Finally, it sets out conclusions, recommendations and next steps.

    This report has been prepared by the Forum on Tax Administration’s E-services and Digital Delivery Programme. The work was initiated by the FTA Bureau as part of its 2015/16 work programme and was led by the Federal Tax Service of Russia (FTS).  With tax administrations clear that e-service options can improve taxpayer compliance levels and participation while at the same time lowering their cost of operation; but with available options many and varied, and with the cost of implementation high,  the FTA has over the last five years provided a wide range of guidance in the deployment of effective e-services.

     

  • 13-May-2016

    English

    Co-operative Tax Compliance - Building Better Tax Control Frameworks

    This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise’s accounts, and what is material in terms of the tax liabilities arising from that enterprise’s activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps.

  • 13-May-2016

    English

    Advanced Analytics for Better Tax Administration - Putting Data to Work

    This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations. The report provides practical examples of how administrations are currently utilising advanced analytics, and discusses key topics, including organisational arrangements, governance, management and data. The report also discusses how administrations are utilising analytics to improve their operations and deliver better outcomes to taxpayers. Finally, it sets out conclusions, recommendations and next steps. 
    This report has been prepared by the Forum on Tax Administration’s Advanced Analytics Programme. The work was initiated by the FTA Bureau following the biennial conference on Advanced Analytics hosted by the Irish Revenue Commissioners in March 2015. That workshop identified member country interest in undertaking work to identify member experience in analytics delivery and share information on both the technologies and tools they were using.

     

  • 20-April-2016

    English

    OECD Forum on Tax Administration - plenary meeting Beijing, 11-13 May 2016

    The role of tax administrations in implementing the OECD/G20 work on the international tax agenda will be the focus of the 10th Plenary meeting of the OECD Forum on Tax Administration (FTA) to be held in Beijing, People's Republic of China, on 11-13 May 2016.

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  • 13-avril-2016

    Français

    Les administrations fiscales se réunissent au sujet des « Panama Papers »

    Une réunion thématique spéciale du Réseau Joint International Tax Shelter Information and Collaboration (JITSIC) s’est tenue mercredi 13 avril au siège de l’OCDE à Paris,

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  • 4-February-2016

    English, PDF, 216kb

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

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  • 11-August-2015

    English

    New report compares performance, best practices and trends in 56 tax administrations

    Tax administrations continue to face the challenges of improving their performance while reducing costs, decreasing compliance burdens for taxpayers tackling non-compliance. Improving taxpayer services, while making non-compliance harder, is helping revenue bodies increase their efficiency and allowing governments to finance important programmes that will further benefit their citizens.

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  • 11-August-2015

    English

    Tax Administration 2015 - Comparative Information on OECD and Other Advanced and Emerging Economies

    Tax Administration 2015, produced under the auspices of the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

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  • 7-August-2015

    English

    Update on Voluntary Disclosure Programmes: A Pathway to Tax Compliance

    This report reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated from 2010, particularly taking into account the views of private client advisers.

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