This report is intended to assist tax administrations in the development and implementation of strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions. It also provides some country examples as to the development and implementation of such strategies, including two case studies. It is the first in a planned series of reports on supporting SMEs, with future reports looking at tax sdministration engagement with SMEs; the provision of digital services; issues around trust, fairness and co‑operation; and solutions that integrate tax affairs in the software used to support the regular business operations of SMEs, so called “seamless taxation” solutions. To support the production of these reports and to facilitate an ongoing international collaboration among tax administrations on SME-related issues, members of the OECD’s Forum on Tax Administration have agreed to set-up a new Community of Interest on SMEs.