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  • 24-October-2006

    English, PDF, 717kb

    Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of audit workforce management approaches adopted in selected OECD countries. The survey explored a range of matters, including identifying the required capabilities of auditors and audit managers; assessing capability; improving capability; and cost-benefit analysis of capability improvement programmes.

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  • 24-October-2006

    English, PDF, 666kb

    Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note, prepared by the Forum’s Compliance Subgroup, focuses on audit programmes and the conduct of individual audits. It identifies common key features of effective audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics.

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  • 23-May-2005

    English

    Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

    The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.

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  • 18-October-2004

    English, PDF, 622kb

    Compliance Risk Management: Use of Random Audit Programmes

    This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

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  • 18-October-2004

    English, PDF, 335kb

    Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration

    This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).

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  • 18-October-2004

    English, PDF, 725kb

    Compliance Risk Management: Managing and Improving Tax Compliance

    The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.

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  • 18-October-2004

    English, PDF, 602kb

    Compliance Risk Management: Audit Case Selection Systems

    This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.

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  • 29-October-2003

    English, PDF, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

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