Enterprise Risk Management Maturity Model


Published 9 February 2021


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The OECD Tax Administration Maturity Model Series sets out descriptions of capabilities and performance in particular functions or sets of activities carried out by tax administrations across five discrete maturity levels. The intention of this series is to provide tax administrations globally with a tool to allow them to self-assess their current level of maturity and to facilitate consideration of future strategy, depending on a tax administration's unique circumstances and priorities.

The Enterprise Risk Management Maturity Model covers the organisational and operational aspects of risk management. The ability to identify, understand and manage risks in a rapidly changing environment is a critical element of successful and resilient tax administration. The model was developed by a group of Forum on Tax Administration (FTA) members and refined through a pilot undertaken by members of the FTA's Enterprise Risk Management Community of Interest. This report also sets out the results of that pilot which allows administrations using the model to compare their own maturity in the different aspects of enterprise risk management to that of their peers.


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