Publications & Documents


  • 19-January-2012

    English, PDF, 876kb

    Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

    This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.

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  • 19-January-2012

    English, PDF, 1,299kb

    Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

    This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess and provide a comprehensive picture of the major security and identity authentication issues faced by member countries in delivering e-services, and the solutions implemented or planned.

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  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.

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  • 19-January-2012

    English, PDF, 336kb

    Working Smarter: Executive Overview

    Revenue bodies in many countries have been set challenging cost reduction targets while they are also required to maintain or even improve their standards of service delivery and the effectiveness of their compliance activities. Against this background, the Forum has undertaken a project under the title of ‘Working Smarter’ to examine measures taken by revenue bodies to reduce costs and increase efficiency.

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  • 19-January-2012

    English, PDF, 924kb

    Working smarter in structuring the administration, in compliance, and through legislation

    This information note presents the findings of a survey conducted among revenue bodies in the FTA on cost-reduction targets; strategies and frameworks for managing cost-reduction; and specific measures to achieve savings or effectiveness gains without leading to increased costs or burdens for taxpayers. The note further includes a chapter on the challenges related to the planning and execution of large-scale cost-reduction programmes.

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  • 19-January-2012

    English, , 235kb

    Status of convention 19 JAN 2012.pdf

    Status of convention 19 JAN 2012.pdf

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 5. Poverty in OECD countries

    Poverty is an important policy issue in OECD countries and the recent crisis has made it even more pressing. This paper highlights poverty rate differences across countries and reviews the various policies to tackle it.

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  • 12-January-2012

    English

    Fiscal consolidation: Part 6. What are the best policy instruments for fiscal consolidation?

    OECD countries face daunting fiscal challenges following the substantial surge in debt-GDP ratios during the past four years, from already high levels in many cases.

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 4. Top incomes

    Over the past decades, top incomes have soared, especially in the English-speaking countries. Despite a considerable amount of research on top income developments, there is still substantial disagreement about the causes for their rapid increase.

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 3. Income redistribution via taxes and transfers across OECD countries

    Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however, across OECD countries.

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