19-January-2012
English, PDF, 1,226kb
Reducing Opportunities for Tax Non-compliance in the Underground Economy
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.
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19-January-2012
English, PDF, 876kb
Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises
This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.
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19-January-2012
English, PDF, 924kb
Working smarter in structuring the administration, in compliance, and through legislation
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.
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19-January-2012
English, PDF, 1,299kb
Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers
This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess and provide a comprehensive picture of the major security and identity authentication issues faced by member countries in delivering e-services, and the solutions implemented or planned.
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18-January-2012
English
Dealing Effectively with the Challenges of Transfer Pricing
13-October-2011
English, PDF, 1,042kb
Social Media Technologies and Tax Administration
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.
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23-May-2011
English, PDF, 1,619kb
Tax Repayments: Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity
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.
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1-March-2011
English, PDF, 8,169kb
Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)
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.
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27-October-2010
English, PDF, 1,249kb
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.
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27-October-2010
English, PDF, 728kb
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.