• 13-May-2016


    Tax Administrations and Capacity Building - A Collective Challenge

    Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.

  • 13-May-2016


    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


    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


    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


    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.


  • 11-mai-2016


    Les impôts sur les salaires 2016

    Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. Elle couvre les impôts sur le revenu et les cotisations salariales de sécurité sociale payés par les salariés, les cotisations de sécurité sociale et taxes sur les salaires versées par leurs employeurs, et les transferts en espèces perçus par les ménages qui exercent un emploi. L’objectif est de montrer comment ces taxes et prestations sont calculées dans chaque pays membre et d’examiner leurs impacts sur le revenu des ménages. Les résultats permettent aussi de faire des comparaisons internationales quantitatives des coûts de main-d’œuvre et de la situation globale vis-à-vis de l’impôt et des prestations des célibataires et des familles à différents niveaux de revenus. Cette publication indique le montant de l’impôt sur le revenu et des cotisations de sécurité sociale versés, ainsi que des prestations en espèces reçues par huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Elle présente également les taux d’imposition qui en résultent (la pression fiscale) : les taux moyens d’imposition (qui mettent en évidence le pourcentage de la rémunération brute ou des coûts totaux de main d’œuvre représenté par les impôts et les prélèvements sociaux, avant et après transferts en espèces) ; et les taux marginaux d’imposition (qui correspondent à la partie d’une augmentation minime de la rémunération brute ou des coûts totaux de main d’œuvre reversée sous la forme d’impôts).

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  • 18-April-2016


    Illicit Trade - Converging Criminal Networks

    This report assesses the magnitude, flows and drivers of illicit trade and the illegal economy including: narcotics, human trafficking, wildlife, sports betting, counterfeit medicines, alcohol and tobacco. The negative socio-economic impacts that these markets have in consumer countries are as worrisome as the goverance gaps that are exploited in source countries. This report examines each illicit sector in terms of the geographic sources, destinations and key trade routes, the current trend of infiltration by organized crime networks, and good practices or future policy solutions with which to combat illicit trade within the various sectors.

  • 14-April-2016

    English, PDF, 223kb

    OECD Secretary-General's tax report to G20 Finance Ministers (April 2016)

    This report highlights the progress we have made to date to improve global tax transparency, identifying the weaknesses which remain, and outlining possible next steps where the OECD can work to support a collective response to these latest developments.

    Related Documents
  • 12-April-2016

    English, PDF, 175kb

    Taxing Wages: Key findings for Portugal

    Portugal is ranked 11th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 42.1% in 2015, compared with the OECD average of 35.9%. The country occupied the 12th position in 2014.

  • 12-April-2016

    English, PDF, 176kb

    Taxing Wages: Key findings for the Slovak Republic

    The Slovak Republic is ranked 12th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 41.3% in 2015, compared with the OECD average of 35.9%. The country occupied the 11th position in 2014.

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