The Forum on Tax Administration (FTA), created in 2002, is a unique body bringing together Commissioners from over 50 tax administrations from across the globe, including all OECD members. Together, FTA member administrations raise over EUR 12.2 trillion a year to fund public services and to deliver government objectives. Our vision is to create a forum through which Commissioners can identify, discuss and influence relevant global trends and develop new ideas to increase the fairness, efficiency and effectiveness of tax administration, reducing burdens and improving tax compliance and tax certainty. We do this through coming together in collaborative networks, through the delivery of time-limited and action-oriented projects and pilots, as well as through the publication of a wide range of reports aimed at sharing knowledge and developing new approaches for better tax administration.
Commissioner Bob Hamilton of the Canada Revenue Agency was appointed Chair of the FTA in August 2020.
Tackling the coronavirus (COVID-19)
The COVID-19 emergency will affect the lives of many people around the world and governments worldwide are taking multifaceted actions to support their citizens, businesses and the provision of vital public services. Among these actions are measures being taken by tax administrations to ease the burdens on taxpayers and to support businesses and individuals with cash flow problems, with difficulties in meeting tax reporting or payment obligations or otherwise facing hardship, while continuing to raise vital revenue to fund public services.
The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of Coronavirus (COVID-19). Please visit the dedicated page for a full suite of coronavirus-related information.
Tax Administration Responses to COVID-19: Administrative measures to facilitate withholding tax relief claims
The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges for taxpayers, financial institutions and tax administrations alike. This document contains administrative measures that source and residence jurisdictions may consider adopting to manage withholding tax relief procedures in a coordinated manner.
Tax Administration: Towards Sustainable Remote Working in a Post-COVID-19 Environment
This note explores some of the key issues that tax administrations may wish to consider in designing remote working policies, processes and guidance to help ensure that longer-term remote working is sustainable for both the tax administration as a whole as well as individual employees.
Tax Administration: Digital Resilience in the COVID-19 Environment
This note is intended to provide a status/pulse check on the impact of digitalisation of tax administration in dealing with the COVID-19 crisis, with a particular focus on taxpayer services, compliance risk management, remote working, IT systems and providing support for wider government.
Potential impacts of COVID-19 on gender balance identified by the FTA Gender Balance Network
Letter from the FTA Chair and the Chair of the FTA Gender Balance Network to FTA Commissioners on the potential impacts, both positive and negative, of COVID-19 on gender balance.
Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers
The COVID-19 emergency will affect the lives of many people around the globe and governments worldwide are taking multifaceted actions to support their citizens, businesses and the provision of vital public services. Among these actions are measures being taken by tax administrations to ease the burdens on taxpayers and to support businesses and individuals with cash flow problems, with difficulties in meeting tax reporting or payment obligations or otherwise facing hardship. This reference document provides an overview of measures currently being undertaken by a number of tax administrations.
Tax Administration Responses to COVID-19: Business Continuity Considerations
The COVID-19 emergency will affect the lives of many people around the globe. It will bring unique challenges to tax administrations in managing the many different elements involved in ensuring continuity of critical activities and the safety of staff and customers during the duration of the pandemic. This reference document provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic.
eLearning module: Business continuity considerations
This module provides an overview of business continuity measures that tax administrations may wish to consider in the context of the COVID-19 pandemic. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.
Tax Administration Responses to COVID-19: Recovery Period Planning
In order to help inform tax administrations’ decision-making in the COVID-19 crisis, the OECD Forum on Tax Administration (FTA), in collaboration with the FTA Enterprise Risk Management Community of Interest, has drawn up this reference document which looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic.
eLearning module: Recovery period planning
This module provides an overview of recovery period planning issues that administrations may wish to consider in the COVID-19 context. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.
Tax Administrations Responses to COVID-19: Privacy, Disclosure and Fraud Risks
This document highlights the increased security risks and greater opportunities for errors, misconduct and fraud in the current environment, including as a result of increasing remote working. It provides examples of these high-level risks and identifies some mitigation actions that tax administrations may wish to take.
Tax Administration Responses to COVID-19: Assisting Wider Government
This report looks as some of the new responsibilities that tax administrations are taking on to help deliver wider government support to taxpayers and citizens, and sets out some of the challenges and opportunities to assist tax administrations in their domestic considerations.
Commissioner Conversations
An interview of the outgoing FTA Chair, Hans Christian Holte, by Pascal Saint-Amans can now be viewed on the Commissioner Conversation page. This page also hosts an interview of Commissioner Heikura of the Finnish Tax Administration by Commissioner Barraza of the Chilean Tax Administration on considerations for successful remote working.
Enhancing Reputational Risk Management
This report highlights the importance of reputational risk management in modern tax administration and sets out some key considerations as to how to identify and manage reputational risks. It also contains a set of tools to assist tax administrations in developing their capacity in this area, including a maturity model which allows administrations to self-assess their current capacity.
Save the date
- OECD Tax Certainty Day 2022: 22 November 2022
