This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role

A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made b

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisat

"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good gov