Reports


  • 24-October-2006

    English, , 717kb

    Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

  • 24-October-2006

    English, , 794kb

    Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

  • 25-September-2006

    English, , 139kb

    Harmful Tax Practices: 2006 Update on Progress in Member Countries

    The OECD's project on Harmful Tax Practices: 2006 Update on Progress in Member Countries

  • 20-July-2006

    English

    Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

    Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the

  • 27-May-2006

    English, , 157kb

    Future budget pressures arising from spending on health and long-term care

    Economic Outlook No. 79, Chapter 3. This special chapter addresses the following questions: How much will ageing boost public health and long-term care expenditures over the next 50 years? What other factors influence spending and how are they likely to evolve? Which role could policies play in containing future spending pressures?

    Related Documents
      OECD Economic Outlook Special Chapters
  • 10-April-2006

    English

    A European Definition of Shared Taxes

    These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.

  • 14-March-2006

    English, , 529kb

    Information Note - Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

    This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

  • 14-March-2006

    English, , 520kb

    Information Note - Strategies for Improving the Take-up Rates of Electronic Services

    The purpose of this 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.

  • 14-March-2006

    English, , 482kb

    Information Note - Management of Email

    The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

  • 14-March-2006

    English, , 1,819kb

    Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

    This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

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