19-January-2012
English, PDF, 1,226kb
Building on the Forum’s previous work on compliance risk management, this information note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income.
19-January-2012
English, PDF, 924kb
This information note presents the findings of a survey conducted among revenue bodies in the FTA on cost-reduction targets; strategies and frameworks for managing cost-reduction; and specific measures to achieve savings or effectiveness gains without leading to increased costs or burdens for taxpayers. The note further includes a chapter on the challenges related to the planning and execution of large-scale cost-reduction programmes.
18-January-2012
English
8-décembre-2011
Français
Social media technology and tax administration (Les médias sociaux et l’administration de l’impôt), rapport du Centre de Politique fiscale de l’OCDE, décrit les avantages et les risques inhérents à l’utilisation systématique du Web 2.0.
13-October-2011
English, PDF, 1,042kb
This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess member revenue bodies' progress with the use of social media technologies in tax administration. To assist readers new to, or unfamiliar with, this topic the note also provides background information on the main social media technologies being deployed in the private sector and elsewhere in Government.
23-May-2011
English, PDF, 1,619kb
This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
11-March-2011
English
The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".
1-March-2011
English, PDF, 8,169kb
This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.
27-October-2010
English, PDF, 1,249kb
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.
27-October-2010
English, PDF, 728kb
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.