Latest Documents

Evaluating the Effectiveness of Compliance Risk Treatment Strategies

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

Understanding and Influencing Taxpayers' Compliance Behaviour

This information note describes the findings from a survey to member countries and studies of scientific literature on taxpayer compliance behaviour. The purpose is to describe current knowledge on taxpayer compliance behaviour in order to assist countries in their effort to cost effectively influence taxpayer behaviour to improve compliance.

2010 OECD Study on Offshore Voluntary Disclosure

Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).

Addressing Tax Risks Involving Bank Losses

FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

Outcomes of the first meeting of the Informal Task Force on Tax and Development

The first meeting of the OECD’s informal Task Force on Tax and Development was held on 11 May. They agreed to assist developing countries to develop effective tax systems.

Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.

Programmes to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries: Follow up report

Reducing administrative burdens is a priority for Governments in many countries. This information note brings up-to-date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.

Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery

This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.