14-March-2006
English, PDF, 520kb
Strategies for Improving the Take-up Rates of Electronic Services
The purpose of this information note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.
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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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23-May-2005
English, PDF, 421kb
Guidance on Tax Compliance for Business and Accounting Software
This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
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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, 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, 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.