Communication and Engagement with SMEs

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.