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  • 22-January-2008

    English, PDF, 382kb

    Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

    This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

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  • 24-October-2006

    English, PDF, 794kb

    Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this information note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.

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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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  • 14-March-2006

    English, PDF, 529kb

    Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations: Country Experiences With the Use of Pre-populated Personal Tax Returns

    This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

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  • 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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  • 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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