13-May-2016
English
Rethinking Tax Services - The Changing Role of Tax Service Providers in SME Tax Compliance
24-October-2014
English
Tax Compliance by Design - Achieving Improved SME Tax Compliance by Adopting a System Perspective
24-October-2014
English
Working Smarter in Tax Debt Management
24-October-2014
English
Measures of Tax Compliance Outcomes - A Practical Guide
1-December-2013
English, PDF, 307kb
Voluntary Disclosure Programme: Decision Tree
The Decision Tree provides an overview of the factors that tax administrations need to think about when designing and administering a voluntary disclosure programme (VDP). It is designed to assist the decision making process.
Related Documents
1-August-2013
English
Together for Better Outcomes - Engaging and Involving SME Taxpayers and Stakeholders
29-July-2013
English
Co-operative Compliance: A Framework - From Enhanced Relationship to Co-operative Compliance
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.
Related Documents
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.
Related Documents
19-January-2012
English, PDF, 336kb
Working Smarter: Executive Overview
Revenue bodies in many countries have been set challenging cost reduction targets while they are also required to maintain or even improve their standards of service delivery and the effectiveness of their compliance activities. Against this background, the Forum has undertaken a project under the title of ‘Working Smarter’ to examine measures taken by revenue bodies to reduce costs and increase efficiency.