27-September-2009
English, PDF, 1,307kb
Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
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17-September-2009
English, PDF, 894kb
Developments in VAT Compliance Management in Selected Countries
This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.
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9-September-2009
English
Engaging with High Net Worth Individuals on Tax Compliance
7-July-2009
English
Building Transparent Tax Compliance by Banks
3-July-2009
English, PDF, 481kb
Standard Business Reporting
This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.
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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, 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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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.