Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders

Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders
Author: OECD
Publisher: OECD Publishing
Total Pages: 95
Release: 2013-08-01
Genre:
ISBN: 9264200835

This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.

Measures of Tax Compliance Outcomes A Practical Guide

Measures of Tax Compliance Outcomes A Practical Guide
Author: OECD
Publisher: OECD Publishing
Total Pages: 98
Release: 2014-10-24
Genre:
ISBN: 9264223231

This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.

Albania

Albania
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 54
Release: 2019-04-02
Genre: Business & Economics
ISBN: 1498306314

This Technical Assistance Report discusses several tax administration issues and high-level recommendations for the reform agenda. The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system. A program to consolidate some core functions into fewer regional locations, beginning with the arrears collection function, should be accelerated. The GDT’s increased use of electronic services and telephone contact centers reduces the need for face-to-face contact with taxpayers. The GDT must have access to a broader range of third-party information, and data-warehouse facilities to manage the risk assessment with automated analytical tools. There are some positive developments in the audit function; however, further capacity building is necessary. A new comprehensive desk audit manual has been developed, which will help to standardize operations and provide more appropriate case allocation based on auditor experience and skills.

Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options

Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options
Author: International Monetary
Publisher: International Monetary Fund
Total Pages: 70
Release: 2022-05-19
Genre: Business & Economics
ISBN:

Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.

The Changing Tax Compliance Environment and the Role of Audit

The Changing Tax Compliance Environment and the Role of Audit
Author: OECD
Publisher: OECD Publishing
Total Pages: 96
Release: 2017-09-29
Genre:
ISBN: 9264282181

This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies
Author: OECD
Publisher: OECD Publishing
Total Pages: 110
Release: 2016-05-13
Genre:
ISBN: 9264256431

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.