Tax Administration

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News

Tax Intermediaries Study: First draft working papers now available

12-Apr-2007

This news statement announces the availability of three working papers concerned with the 'Tax Intermediaries Study'. See also the 'Terms of Reference' released on 17 January 2007.

Seoul Declaration: OECD tax administrators to join forces in fighting tax non-compliance

28-Mar-2007

Tax administration heads from more than 30 countries, meeting in Seoul under the auspices of the OECD's Forum on Tax Administration,  have agreed to work together on ways to improve tax administration and to address the significant and growing problem of international non-compliance with national tax requirements.

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

13-Feb-2007

The primary purpose of this report is to provide internationally comparative information on aspects of tax systems and their administration to facilitate dialogue and exchanges between tax officials and benchmarking activities. Used in these ways, the report may also identify opportunities for revenue bodies to improve the administration of their tax systems.

Terms of Reference for the Study on Tax Intermediaries

17-Jan-2007

On 16 January 2007 the OECD announced the terms of reference for the study into the role of tax intermediaries which has been set up by the Forum on Tax Administration.  This study, to be completed by the end of 2007, is the second of the work areas the Forum agreed to set up at its meeting in Seoul Korea in September 2006.

Tax in a borderless world

07-Nov-2006

Article by Jeffrey Owens for the OECD Observer. Globalisation brings costs and benefits, even for the tax professional.  The move towards a borderless world has opened up new opportunities for taxpayers to minimise their overall tax liabilities. Achieving tax compliance is a challenge facing governments the world over. 

Strengthening Tax Audit Capabilities: General Principles and Approaches

24-Oct-2006

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.

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

24-Oct-2006

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. 

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

24-Oct-2006

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.

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

22-May-2006

La présente note vise à partager des informations concernant les stratégies utilisées par un certain nombre d’administrations fiscales pour augmenter les taux d’utilisation des services électroniques, en particulier pour les déclarations fiscales.

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

22-May-2006

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.




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