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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24-October-2006
English, PDF, 717kb
Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations
The purpose of this note is to report the findings, observations and international comparisons derived from a survey of audit workforce management approaches adopted in selected OECD countries. The survey explored a range of matters, including identifying the required capabilities of auditors and audit managers; assessing capability; improving capability; and cost-benefit analysis of capability improvement programmes.
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23-May-2005
English
Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements
The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.
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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).
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18-October-2004
English, PDF, 725kb
Compliance Risk Management: Managing and Improving Tax Compliance
The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.
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29-October-2003
English, PDF, 51kb
Taxpayers' Rights and Obligations - Practice Note
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.