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Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19

 

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Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. The speed with which those measures are implemented and the adjustments to some tax administration processes and ways of working can lead, however, to a significant increase of the risks of lapses or deviations from disclosure and privacy requirements as well as the risks of fraud. This document captures some of those high-level risks as well as possible mitigation strategies with a particular focus on remote working issues. It has been produced by the OECD Forum on Tax Administration (FTA) Secretariat in collaboration with the FTA Enterprise Risk Management Community of Interest. It also takes account of input provided by tax administrations, including through virtual meetings, surveys and bilateral discussions. This document does not make recommendations as regards particular measures since national circumstances and considerations will vary greatly.

 

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Other actions to tackle Covid-19

With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.

 

Tax administration

Tax policy

Tax treaties

 

The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.

 

 

 

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