OECD Home › Tax › Publications & Documents
Publications & Documents
Description of the activities of the Fiscal Decentralisation Initiative
English, , 295kb
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...
English, , 61kb
A paper prepared by the Forum on Strategic Management on the principles of good tax administration.
English, , 181kb
A presentation by Martin Werding, CESIFO at the Meeting of representatives of National Economic Research Organisations, OECD Headquarters in Paris, 6 July 2001.
English, , 115kb
A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.
A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which:
RECOMMENDS to Members:
- to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...
English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
English, , 145kb
A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.
English, , 228kb
This working paper analyses the possibilities for reforming the Icelandic tax system. It puts the current tax structure in its historic context, showing that there has been a steady movement towards simplification.
English, , 329kb
This working paper suggests that despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system.