OECD Home › Tax › Publications & Documents
Publications & Documents
The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information.
Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
The 34-member countries of the Organisation for Economic Co-operation and Development welcomed a Memorandum of Understanding between the OECD and Ukraine which will help Ukraine’s efforts to tackle corruption, strengthen its tax system and promote competitiveness.
On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.
This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.
This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.
This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.