Tax Administration

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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.

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. 

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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