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 a

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

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

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the overs

This report is the twelfth edition of the OECD's Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is inten