Latest Documents


24-October-2014

English

Heads of Tax Administration agree global actions to meet global challenges

The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information.

23-October-2014

English

Tax Compliance by Design - Achieving Improved SME Tax Compliance by Adopting a System Perspective - en

This report discusses how to achieve high levels of tax compliance by embedding tax reporting in the taxpayers’ normal business processes, building on digital solutions and co-operation with different intermediaries and stakeholders.

23-October-2014

English

Working Smarter in Tax Debt Management - (Preliminary version) - en

This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.

23-October-2014

English

Measures of Tax Compliance Outcomes - A Practical Guide - en

This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.

23-October-2014

English

Increasing Taxpayers' Use of Self-service Channels - (Preliminary version) - en

Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

17-May-2013

English

Co-operative Compliance: A Framework. From Enhanced Relationship to Co-operative Compliance

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.

17-May-2013

English

Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

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).

Related Documents

17-May-2013

English

Managing Service Demand: A Practical Guide to Help Revenue Bodies Better meet Taxpayers’ Service Expectations

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.

17-May-2013

English

Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

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.

17-May-2013

English

Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

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.

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