Overview

The Forum on Tax Administration (FTA) was created in 2002 and is a unique forum on tax administration for Commissioners from 50 OECD and non-OECD countries, including members of the G20. Our vision is to create a forum through which Commissioners can identify, discuss and influence relevant global trends and develop new ideas to enhance tax administration around the world.

Our key aim is to improve taxpayer services and tax compliance by helping tax administrations increase the efficiency, effectiveness and fairness of tax administration and reduce the costs of compliance. To ensure that the results of our work are available to as many tax administrations as possible, we publish the results of our key studies in the form of reports and information or guidance notes in the tax administration guidance series.

Members

Since its creation in 2002, the Forum on Tax Administration (FTA) has become a unique Forum for co-operation between revenue bodies at Commissioner-level with participation from the following 50 members:

  • Australia
  • Austria
  • Argentina
  • Belgium
  • Brazil
  • Canada
  • Chile
  • Colombia
  • Costa Rica
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hong Kong China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Ireland
  • Israel
  • Italy
  • Japan
  • Kenya
  • Korea
  • Latvia
  • Lithuania
  • Luxembourg
  • Malaysia
  • Mexico
  • Netherlands
  • New Zealand
  • Norway
  • People’s Republic of China
  • Peru
  • Poland
  • Portugal
  • Russian Federation
  • Singapore
  • Slovak Republic
  • Slovenia
  • South Africa
  • Spain
  • Sweden
  • Switzerland
  • Turkey
  • United Kingdom
  • United States

How it works

The work of the Forum is overseen by a Bureau of 13 Commissioners from the participating revenue bodies. The FTA is chaired by Hans Christian Holte, Commissioner, Norwegian Tax Administration.

 

FTA collaborative work is organised under three pillars: supporting the international agenda; improving compliance; and future tax administration. The work programme is delivered by five enduring networks, a number of time-limited projects undertaken by smaller groups of tax administrations and “Communities of Interest” (which are fora in which tax administration experts can exchange ideas and best practice). All of these work streams operate under the sponsorship of lead Commissioners. These are detailed below:

 

Enduring Networks


2017-18 projects

  • Risk Assessment and Effective Use of Country-by-Country reports
  • Joint audit
  • Tackling offshore evasion: Intelligent use and assurance of CRS data
  • Effective taxation of sharing and gig economy participants
  • Enhancing registration and identification/authentication of taxpayers
  • Tax Debt Management
  • On-line cash registers
  • Application Programming Interfaces (APIs)

 

Communities of Interest

  • Digital transformation
  • Shadow economy
  • Analytics
  • Behavioural insights

 

The FTA work programme is also underpinned by the biennial Tax Administration Series (TAS) which contains comparative information on tax administrations. The 2017 edition was published in September 2017.

Vision

The FTA's vision is to create a forum through which tax administrators can identify, discuss and influence relevant global trends and develop new ideas to enhance tax administration around the world.

Within the context of a global economy, rapid technological change and fiscal challenges for government, the forum aims to improve taxpayer services and tax compliance - by helping revenue bodies increase the efficiency, effectiveness and fairness of tax administration and reduce the costs of compliance.

The FTA achieves this vision and aim through the engagement of participating countries by:

  • Providing a unique global forum where the heads of revenue bodies and their teams can share experiences and expertise on tax administration issues (see list of previous meetings)
  • Harnessing the collective strength of participating revenue bodies and, where appropriate, speaking with one voice and developing joint programmes of action on key tax administration issues
  • Developing and promoting world class products and standards on high integrity, effective, efficient and fair tax administration
  • Engaging in dialogue with key stakeholders (including business and individual taxpayers, tax intermediaries, tax policy makers and financial regulators) and supporting parallel dialogue at a national level
  • Promoting co-operation between countries and working co-operatively with other OECD fora, international and regional tax organisations