Tax administration

New OECD self-assessment tool to assist tax administrations in managing operational risks


09/02/2021 - A new diagnostic tool on enterprise risk management released today will allow tax administrations to self-assess their capacity and capability to manage operational risks across their organisation and to identify possible areas for improvement.


The Enterprise Risk Management Maturity Model has been developed and piloted by the Forum on Tax Administration's Enterprise Risk Management Community of Interest, led by the United States' Internal Revenue Service. This model is part of the OECD's Tax Administration Maturity Model series which is intended to help tax administrations globally to assess their current performance and to consider future possible reforms, paving the way to more seamless and frictionless tax administration.


"Tax administrations face many risks to the stability and resilience of their operations, ranging from systems risks, to reputational and compliance risks", said Tom Brandt, the Chief Risk Officer of the United States' Internal Revenue Service. "Being able to identify, understand and mitigate those risks appropriately is mission critical, something thrown into the starkest relief by the COVID-19 pandemic. This maturity model will help administrations to take an objective look at how well prepared they are and inform decision-making on how they can best manage risks." 


"The world is changing rapidly, bringing new opportunities as well as new challenges, including through the digitalisation of the economy. For tax administrations, having effective risk management processes in place is vital given the potential impacts on public revenues when things go wrong," said Pascal Saint-Amans, Director of the OECD's Centre of Tax Policy and Administration. "We hope that this new tool will help tax administrations both on an ongoing basis and as they reflect on the recovery from COVID-19."


The Forum on Tax Administration (FTA) is a global forum on tax administration for Commissioners. It has 53 members, including all G20 and OECD member countries as well as selected advanced and emerging non-OECD economies. The FTA has extensive collaboration with a wide range of international and regional organisations, including the IMF, IOTA and CIAT as well as key stakeholders in the private and public sector.


For media enquiries, contact Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 2630 4923) or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 2163 2767).


Related Documents