21-April-2020
English
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.
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21-April-2020
English
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. This reference document provides an overview of measures currently being undertaken by a number of tax administrations.
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21-April-2020
English
Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19
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.
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7-April-2020
English
Tax Administration Responses to COVID-19: Business Continuity Considerations
The COVID-19 emergency 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 COVID-19 pandemic.
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23-December-2019
English
Tax Debt Management Maturity Model
The Tax Debt Management Maturity Model covers one of the major tax administration functions, employing around 10 per cent of tax administration staff and dealing with outstanding collectible debt of around EUR 820 billion across OECD Forum on Tax Administration members (2017 figures).
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23-December-2019
English
Tax Compliance Burden Maturity Model
The Tax Compliance Burden Maturity Model looks at the core elements of successful compliance burden measurement and management, including engagement with policy makers. This is an increasingly important cross-cutting consideration for tax administrations as excessive compliance burdens can both undermine tax compliance as well as adversely impact economic growth.
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- Technologies for Better Tax Administration - A Practical Guide for Revenue Bodies
- Tax Administration Comparative Series
1-June-2019
English, PDF, 3,233kb
Forum on Tax Administration Annual Report 2018-2019
Highlights and achievements of the Forum on Tax Administration 2018-2019.
Related Documents
1-June-2019
English, PDF, 1,525kb
Forum on Tax Administration 2019: Summary Report
This special edition of the FTA update provides a short and informal summary of the 12th FTA Plenary meeting held in Santiago, Chile, from 26-28 March 2019.
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28-March-2019
English
The Sharing and Gig Economy: Effective Taxation of Platform Sellers - Forum on Tax Administration
28-March-2019
English
Successful Tax Debt Management: Measuring Maturity and Supporting Change
This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.