Revenue bodies can benefit in many ways from a more co-operative relationship with taxpayers and stakeholders. This as true for the SME segment, as for larger businesses. Traditional approaches have not always catered well for the needs of the majority of SMEs, who wish to comply. 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. By fostering greater trust between SMEs and revenue bodies this approach can create a virtuous circle that encourages still higher levels of voluntary compliance. The study provides a conceptual framework, a review of experience, and tools and guidance to assist revenue bodies. The study concludes that while there is substantial experience to build on, there also is potential for more systematic, far-reaching and potentially transformative approaches.
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17/05/2013 - Tax Commissioners unite to fight tax fraud
Chapter 1: Introduction
Chapter 2: The engaging and involving concept and its implications for tax administration
Chapter 3: Current and emerging practices
Chapter 4: Tools and guidance for successful implementation
Chapter 5: Findings and recommendations
For further information, please contact CTP.Contact@oecd.org.