Reports


23-May-2005

English, , 281kb

Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

Related Documents

23-May-2005

English, , 421kb

Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

Related Documents

19-April-2005

English, , 461kb

Guidance Note - Achieving Success with Electronic Services

The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and

17-December-2004

English, , 125kb

Saving behaviour and the effectiveness of fiscal policy, OECD Economic Outlook No. 76, ch. V

OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be

18-October-2004

English, , 622kb

Information Note - Compliance Risk Management - Use of Random Audit Programs

This note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

18-October-2004

English, , 725kb

Guidance Note - Compliance Risk Management - Managing and Improving Tax Compliance

The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions. It provides information about the way in which treatment strategies influence the behaviour of

18-October-2004

English, , 335kb

Guidance Note - Compliance Risk Management - Progress with the Development of Internet Search Tools for Tax Administration

This note focuses on several aspects of the use of Internet search tools for tax administration (i.e. tax compliance checking) purposes, namely: - the general background of the rise of e-commerce and the corresponding compliance issues against which the need for Internet search tools is being given substance; - an overview of country experiences with the use of Internet search tools; - a description of the functional components of

18-October-2004

English, , 602kb

Information Note - Compliance Risk Management - Audit Case Selection Systems

This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries. The note was prepared with the assistance of officials from revenue authorities in Australia, Austrai, Canada, Finland, France, Germany, Greece, Ireland, Japan, New Zealand, Norway,

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Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe