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Tax Debt Management Maturity Model

 

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Published: 23 December 2019

 

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This report covers one of the largest functional area of tax administration. Tax debt management employs around 10 percent of tax administration with outstanding collectible tax debt across OECD Forum on Tax Administration (FTA) members of around EUR 820 billion (2017 figures). There are, though, significant variations in tax debt management performance and tax administrations also have different powers and tools available to them to deal with tax debt, as shown in Chapter 3 of the Tax Administration 2019 report. Since the model covers a large tax administration function, it takes a wide approach and looks across six main aspects of tax debt management:

  • strategy and strategic principles
  • governance and performance management
  • workforce: skills, engagement and culture
  • collaboration and sharing of information
  • transparency, integrity and public trust
  • financial and IT capability.

An explanation of the how the maturity model can be used can be found in Chapter 1. A worksheet to record the outcomes of discussions is available. It is requested that after undertaking a self-assessment, the completed worksheet is sent to the FTA Secretariat at [email protected]. The results of the initial piloting of the model by 21 tax administrations (including some non-FTA members) were analysed by the OECD FTA Secretariat. A "heat map" contained in Chapter 2 of the report shows the reported maturity of different administrations, on an anonymous basis. This will be updated as more self-assessment reports are received.

 

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