|Five years ago the Forum on Tax Administration's (FTA) study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then. It finds that the original recommendation remains valid but identifies additional features that are key to successful “co-operative compliance” strategies. The report addresses the compatibility of the approach with certain legal principles and the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results are discussed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.
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Chapter 1: Introduction
Chapter 2: The current state of play
Chapter 3: Co-operative compliance - Key Issues
Chapter 4: The Importance of the Tax Control Framework
Chapter 5: Internal Governance of Co-operative Compliance Programmes within Revenue Bodies
Chapter 6: Evaluating the value of co-operative compliance
Chapter 7: Conclusions, recommendations and next steps
For further information, please contact CTP.Contact@oecd.org.