Must read: 20 great OECD publications on compliance management

The OECD has a great series of publications on regulatory compliance management. While they predominantly focus on tax administration, their research, examples and recommendations relate equally to other spheres of regulation, and are well worth a read regardless of who you regulate:

1. Understanding and Influencing Taxpayers’ Compliance Behaviour:  This information note describes the findings from a survey 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. Read more…

2. Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises: This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers. The approach is defined in terms of four dimensions: 1) acting in real time and up-front; 2) focusing on end-to-end processes; 3) making it easy to comply; and 4) actively involving and engaging taxpayers and other stakeholders. Read more…

3. Working smarter in structuring the administration, in compliance, and through legislation 

4. Reducing Opportunities for Tax Non-compliance in the Underground Economy: Although difficult to quantify with any degree of accuracy, revenue bodies generally acknowledge that the underground economy is a significant source of revenue loss. Building on the Forum’s previous work on compliance risk management, this note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income. It provides examples of overarching strategies to address the underground economy and measures directed at specific tax risks, and sets out the common elements of the strategies and treatment tools used by revenue bodies across. Read more…

5. Evaluating the Effectiveness of Compliance Risk Treatment Strategies: This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken in priority areas. The guidance draws on innovative work carried out by one of the leading revenue bodies, and is supplemented by further practical guidance (including by way of many case study examples) from a number of other revenue bodies. Read more…

6. 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. While commenting on a range of non-compliance risk areas, it gives particular focus to those approaches that target reporting non-compliance within this broad population group. Read more…

7. Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience: This guidance note has been prepared to advance thinking and practices concerning the monitoring of taxpayers’ compliance with tax laws and to generally promote discussion on this important strategic administration issue. Read more…

8. Study into the role of tax intermediaries:  The mandate was to improve understanding of the role tax intermediaries play in the operation of tax systems and specifically to understand their role in ‘unacceptable tax minimisation arrangements’. In addition, the Study Team was to identify strategies for strengthening the relationship between tax intermediaries and revenue bodies. However, recognising that tax intermediaries do not work independently from their clients but supply the services that clients demand, the Study Team concluded that to strengthen relationships with tax intermediaries, revenue bodies also need to consider the taxpayer’s role, referred to in this report as the ‘demand side’ of the market. The study therefore examined the tripartite relationship between taxpayers (in particular large corporate taxpayers), revenue bodies and tax intermediaries as well as looking at strategies to address tax intermediary risk more directly. Read more…

9. Strengthening Tax Audit Capabilities: General Principles and Approaches: This information note focuses on audit programmes and conducting of individual audits. It identifies common key features of effective audit activity found in a wide variety of administrations and outlines the principles underpinning these characteristics. Read more…

10. Compliance Risk Management Catalogue of Compliance Research Projects:  The purpose of this research catalogue is to present research undertaken by OECD member countries on factors that influence the behaviour of small businesses in relation to their direct taxation obligations.   It is envisaged that the catalogue will be a valuable resource, both as a stocktake of current research, and for highlighting research gaps. Read more…

11. Compliance risk management: Use of random audits: This note examines how random audits are used in the context of an overall programme of compliance improvement. Read more…

12. Compliance risk management: Audit case selection systems: This information note consists largely of a number of country case studies. Read more… 

13. 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 compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of jurisdictions. It provides information about the way in which treatment strategies influence the behaviour of small businesses in relation to their obligations.  Read more…

14. Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery: Electronic services enable faster, cheaper, more tailored services to be developed and delivered to customers, both meeting and driving their expectations. These expectations extend to all Government services, including tax administration. Revenue bodies have made good progress in the development, delivery and exploitation of electronic services in the past few years. But is it enough? Are these services cost-effective and is take-up adequate to enable an optimised return on investment? Where are the best case studies? What are the challenges, and how have other revenue bodies responded to these? Where are the next frontiers in electronic service delivery? And what are the risks? Read more…

15. Engaging with high net worth individuals on tax compliance: High Net Worth Individuals (HNWIs) pose significant challenges to administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system.  This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment.The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements. Read more…

16. Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries: Cutting red tape/reducing administrative burdens is a priority item on the political agenda of many member countries. Nowhere is the challenge greater than in the area of taxation which is consistently identified by business as the key area of concern from an administrative burden viewpoint. Read more…

17. Strategies for Improving the Take-up Rates of Electronic Services: This note summarizes the findings of a survey across 8 member countries to gather information on the key strategies employed to promote increased take-up of electronic services. Read more…

 18. Management of email: This report outlines the findings from a survey of revenue bodies in six countries of solutions implemented, both administrative and technical, to manage email communications with citizens. Read more…
19. Social media technologies and tax administration:  This information note summarises the findings of a survey to assess the extent to which tax administrations are making use of social media. The note also provides background information about the main social media technologies and their deployment in the private sector and by public sector agencies, including insights from early applications. Read more…

20. Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches:  This information note describes key features of the third party reporting arrangements in place in Denmark and Sweden to support the system of pre-filled income tax returns. Read more…

…or visit the OECD’s Forum on Tax Administration’s Page on Products and Publications for more.

 

(To see how this relates to a broader compliance strategy, have a look at Compliance Strategy For Regulators - the book is now available on Kindle, in the iPad iBooks store, and also as a print publication through Amazon).