Administration fiscale

Actualités & Evénements

Actualités

Improving Taxpayer Service Delivery: Channel Strategy Development

04-mai-2007

The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

Tax Intermediaries Study: First draft working papers now available

12-avr.-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-mars-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.

Fiscalité dans un monde sans frontières

07-nov.-2006

Assurer la discipline fiscale: un défi à relever pour les gouvernements du monde entier.  Des mesures peuvent être prises. Article de Jeffrey Owens pour l'Observateur de l'OCDE.

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.




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