This report examines effective communication strategies that tax administrations can
use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations.
It analyses the various tools and channels available to tax administrations and their
respective roles. The report draws on examples from the OECD Forum on Tax Administration
members and includes two detailed case studies. The report was drafted by officials
from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum
on Tax Administration's Community of Interest on SMEs.