English, PDF, 510kb
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).
Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.
English, Excel, 1,045kb
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.
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
English, PDF, 1,307kb
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.
English, PDF, 894kb
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.
English, PDF, 481kb
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.