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  • 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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  • 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.

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  • 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

    This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
  • 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.

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