Latest Documents

Tax literacy for school children and university students is key for fostering a culture of tax compliance

Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.

Tax Side Events: Third International Conference on Financing for Development, Addis Ababa

These three tax events held on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa were organised by the OECD in partnership with UN-DESA and UNDP, and with support from a geographically wide and diverse coalition of partners including governments, regional tax organisations and civil society.

6th ITD Global Conference

The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.

Édifier une culture fiscale, du civisme et de citoyenneté - Un document de référence global de l'éducation des contribuables

Bâtir un système fiscal international plus résilient à l'appui d'une croissance durable : point sur le projet BEPS, l'échange de renseignements et le programme sur la fiscalité et le développement

En 2013, une Déclaration sur l’érosion de la base d’imposition et le transfert de bénéfices a été adoptée à la Réunion du Conseil au niveau des Ministres et elle a été suivie en 2014 de la Déclaration sur l’échange automatique de renseignements en matière fiscale. Ces deux Déclarations prévoyaient un suivi régulier des progrès accomplis. Le présent rapport décrit les évolutions intervenues au cours des 12 derniers mois.

La fiscalité et le développement

Le programme sur la fiscalité et le développement a pour objet de mettre en place des conditions d'ensemble plus favorables à une collecte efficace et équitable de l'impôt dans les pays en développement.

4th LAC Tax Policy Forum 2014 • Foro LAC sobre Política Fiscal

The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.

The Centre for Tax Policy and Administration is recruiting

The OECD's Tax Centre is seeking intellectual service providers to help lead and deliver four events in the Centre's tax programme for co-operation with Partner Economies.

Réussir la décentralisation fiscale : exemples du monde entier

Les décideurs politiques et administrateurs fiscaux de haut niveau du monde entier se réunissent cette semaine à Marrakech pour réfléchir à comment répartir les pouvoirs d’imposition et de perception entre les différents échelons d’administration afin de garantir la responsabilité, l’efficience et la stabilité économique.

A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.