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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14-March-2006
English, PDF, 520kb
Strategies for Improving the Take-up Rates of Electronic Services
The purpose of this information note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.
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23-May-2005
English, PDF, 421kb
Guidance on Tax Compliance for Business and Accounting Software
This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
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29-October-2004
English, PDF, 675kb
Tax Administration in OECD Countries: Comparative Information Series (2004)
Internationally comparative data on aspects of tax systems and their administration in OECD member countries.
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18-October-2004
English, PDF, 602kb
Compliance Risk Management: Audit Case Selection Systems
This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.
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18-October-2004
English, PDF, 622kb
Compliance Risk Management: Use of Random Audit Programmes
This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.
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18-October-2004
English, PDF, 335kb
Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration
This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).