Published: 28 March 2019
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The size and growth of unpaid tax debt is a key concern for many tax administrations. In many jurisdictions, the tax debt continues to grow despite the introduction of more successful collection strategies. Facing this challenge, tax administrations need to seek even more innovative, co-ordinated, cost-effective and strategic ways to both prevent debt from arising and deal with the collection of tax arrears. This report provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations. In addition, it includes a maturity model that allows tax administrations to self-assess their maturity in tax debt management.
The report consists of three parts: