Successful Tax Debt Management

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, coordinated, cost-effective and strategic ways to both prevent debt from arising and deal with the collection of tax arrears. The aim of this OECD report is to provide further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations. In addition, the report includes a maturity model that allows tax administrations to self-assess their maturity in tax debt management. The intention is that this will allow tax administrations to consider whether, based on their individual circumstances, they are content that they are in the right place given current circumstances or whether there would benefit from taking additional measures.