Working smarter in structuring the administration, in compliance, and through legislation

This information note presents the findings of a survey conducted among revenue bodies in the FTA on cost-reduction targets; strategies and frameworks for managing cost-reduction; and specific measures to achieve savings or effectiveness gains without leading to increased costs or burdens for taxpayers. The note further includes a chapter on the challenges related to the planning and execution of large-scale cost-reduction programmes.

Dealing Effectively with the Challenges of Transfer Pricing

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.

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.

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

Programmes to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries: Follow up report

Reducing administrative burdens is a priority for Governments in many countries. This information note brings up-to-date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.