Latest Documents

Tweeting on your taxes

Social media is being exploited by advertisers, politicians and headhunters. Government tax offices are also weighing in.

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.

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.

Disclosure initiatives on the rise

The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.

Evaluating the Effectiveness of Compliance Risk Treatment Strategies

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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.

2010 OECD Study on Offshore Voluntary Disclosure

Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).

Addressing Tax Risks Involving Bank Losses