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Tax administrations will play a central role as governments move to implement the measures they have agreed to counter offshore evasion and combat tax avoidance by multinational enterprises.
Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.
Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).
This report provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice.
This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.
This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.
News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo
Increased domestic resource mobilization is widely accepted as crucial for countries to successfully meet the challenges of development and achieve higher living standards for all their people.
Una mayor movilización de los recursos domésticos se considera normalmente fundamental para que los países puedan afrontar con éxito los desafíos del desarrollo y alcanzar mayores niveles de vida para todos sus habitantes.
The 7th meeting of the Forum on Tax Administration, which brought together the heads of tax administrations from 43 countries, concluded with a unified and strengthened commitment to combat offshore tax abuse.