Share

  • 26-September-2013

    English, PDF, 187kb

    FTA - Terms of reference - SME - CSG - End To End Compliance

    FTA_TOR_SME_CSG_EndToEndCompliance.pdf

    Related Documents
  • 26-September-2013

    English, PDF, 178kb

    FTA - Terms of Reference - Self Service Channels - TSG

    FTA_TOR_SelfServiceChannels_TSG

    Related Documents
  • 26-September-2013

    English, PDF, 219kb

    FTA - Terms of Reference - Measures of Tax Compliance Outcomes

    FTA_TOR_MeasuresTaxComplianceOutcomes

    Related Documents
  • 26-September-2013

    English, PDF, 294kb

    FTA - Terms of reference - Tax Debt Management

    FTA - ToR - Tax Debt Management

    Related Documents
  • 1-August-2013

    English

    Together for Better Outcomes - Engaging and Involving SME Taxpayers and Stakeholders

    Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches. This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation. The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.
  • 29-July-2013

    English

    Co-operative Compliance: A Framework - From Enhanced Relationship to Co-operative Compliance

    This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship. The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that 'co-operative compliance' is a better description of the recommended approach than the original 'enhanced relationship' label. The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.
  • 29-July-2013

    English

    Managing Service Demand - A Practical Guide to Help Revenue Bodies Better Meet Taxpayers' Service Expectations

    This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand. The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
  • 27-June-2013

    English, PDF, 75kb

    Mindmaps Features of Co-operative relationships

    Mindmaps Features of Co-operative relationships

    Related Documents
  • 17-May-2013

    English

    Tax Administration 2013 - Comparative Information on OECD and Other Advanced and Emerging Economies

    Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

    Related Documents
  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>