Developments in VAT Compliance Management in Selected Countries

This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.

Building Transparent Tax Compliance by Banks

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.

General Administrative Principles: Corporate governance and tax risk management

This information note shares and builds on the experiences and lessons of Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best practice considerations.

Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.

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.

Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.

Programmes to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries

This information note describes features of country programmes to reduce the administrative burden on business and, to a lesser extent, citizens resulting from tax regulations. It has been prepared following extensive research by the Secretariat and with the assistance of revenue bodies participating in the Forum on Tax Administration’s (FTA) Taxpayer Services Sub-group.

Study into the Role of Tax Intermediaries

This report sets out the conclusions of the OECD Tax Intermediaries Study, that commenced in September 2006 following the Forum on tax Administration (FTA) third meeting in Seoul, Korea.

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.