• 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.

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  • 20-January-2009

    English, PDF, 4,879kb

    Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008)

    The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates.

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  • 2-July-2008

    English, PDF, 841kb

    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.

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  • 22-January-2008

    English, Excel, 719kb

    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.

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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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  • 11-January-2008

    English, PDF, 498kb

    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.

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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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  • 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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  • 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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