English, PDF, 728kb
This information note describes the findings from a survey to member countries and studies of scientific literature on taxpayer compliance behaviour. The purpose is to describe current knowledge on taxpayer compliance behaviour in order to assist countries in their effort to cost effectively influence taxpayer behaviour to improve compliance.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment.
The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements. To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.
English, PDF, 481kb
This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.
English, PDF, 1,338kb
This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.
English, PDF, 841kb
This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.
English, PDF, 498kb
This report sets out the conclusions of the OECD Tax Intermediaries Study, that commenced in September 2006 following the Forum on tax Administration (FTA) third meeting in Seoul, Korea.
English, PDF, 666kb
This information note, prepared by the Forum’s Compliance Subgroup, focuses on audit programmes and the conduct of individual audits. It identifies common key features of effective audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics.
English, PDF, 520kb
The purpose of this information note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.
Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements
The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.
English, PDF, 421kb
This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.