Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19
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Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. The speed with which those measures are implemented and the adjustments to some tax administration processes and ways of working can lead, however, to a significant increase of the risks of lapses or deviations from disclosure and privacy requirements as well as the risks of fraud. This document captures some of those high-level risks as well as possible mitigation strategies with a particular focus on remote working issues. It has been produced by the OECD Forum on Tax Administration (FTA) Secretariat in collaboration with the FTA Enterprise Risk Management Community of Interest. It also takes account of input provided by tax administrations, including through virtual meetings, surveys and bilateral discussions. This document does not make recommendations as regards particular measures since national circumstances and considerations will vary greatly.
- 26/05/2020 - Early restoration planning by tax administrations key to support individual and business taxpayers towards economic recovery from COVID-19 pandemic
Other actions to tackle Covid-19
With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
- Tax Administration Responses to COVID-19: Assisting Wider Government (reference document, PDF), published 30 July 2020
- Tax Administration Responses to COVID-19: Recovery Period Planning (reference document, PDF), published 26 May 2020
- Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers (reference document, PDF), updated 21 April 2020
- Tax Administration Responses to COVID-19: Business Continuity Considerations (reference document, PDF), updated 7 April 2020
- Tax policy measures taken so far (database, Xlsx), updated 31 July 2020
- Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience (report, PDF), published 15 April 2020
- Suggested tax policy responses (flyer, PDF), published 20 March 2020
- Analysis of Tax Treaties and the Impact of the COVID-19 Crisis (reference document, PDF), published 3 April 2020
The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.