Introducing a Commercial Off-The-Shelf Software Solution

This report, led by the tax administration of Finland, is intended to provide advice and recommendations, based on Tax Finland's experience, for consideration when purchasing, implementing and maintaining a COTS product.

Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

Successful Tax Debt Management: Measuring Maturity and Supporting Change

This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.

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.

Engaging with High Net Worth Individuals on Tax Compliance

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.

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.

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.

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.

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.