• 27-October-2010

    English, PDF, 728kb

    Understanding and Influencing Taxpayers' Compliance Behaviour

    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.

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  • 9-September-2009

    English

    Engaging with High Net Worth Individuals on Tax 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.

  • 3-July-2009

    English, PDF, 481kb

    Standard Business Reporting

    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.

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  • 2-April-2009

    English, PDF, 1,338kb

    Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

    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.

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  • 2-July-2008

    English, PDF, 841kb

    Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    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.

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  • 11-January-2008

    English, PDF, 498kb

    Study into the Role of Tax Intermediaries

    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.

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  • 24-October-2006

    English, PDF, 666kb

    Strengthening Tax Audit Capabilities: General Principles and Approaches

    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.

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  • 14-March-2006

    English, PDF, 520kb

    Strategies for Improving the Take-up Rates of Electronic Services

    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.

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  • 23-May-2005

    English

    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.

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  • 23-May-2005

    English, PDF, 421kb

    Guidance on Tax Compliance for Business and Accounting Software

    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.

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