Publications

Together for Better Outcomes

Engaging and Involving SME Taxpayers and Stakeholders

Published on August 01, 2013

book

Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches.

This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation.

The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.

TABLE OF CONTENTS

Foreword
Abbreviations and acronyms
Preface
Executive summary
Introduction
The Engaging and Involving concept and its implications for tax administration
Current and emerging practices
Tools and guidance for successful implementation
Findings and recommendations
Annexes3 chapters available
Survey form
Additional resources
Main enablers and barriers identified
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17/05/2013 - Tax Commissioners unite to fight tax fraud

 

More information

For further information, please contact CTP.Contact@oecd.org.