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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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.
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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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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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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.
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27-April-2010
English, PDF, 356kb
Guidance for the Standard Audit File - Payroll (SAF-P), Version 1.0
The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.
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27-September-2009
English, PDF, 1,307kb
Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
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3-July-2009
English, PDF, 481kb
Standard Business Reporting
This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.
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2-April-2009
English, PDF, 1,338kb
Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments
This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.