Details

Autor(en) / Beteiligte

• Organisation for Economic Co-operation and Development

Titel

Working Smarter in Tax Debt Management [electronic resource]

Link zum Volltext

• OECD iLibrary

Beschreibungen/Notizen

• Includes bibliographical references.
• Abbreviations and acronyms -- Foreword -- Tax debt treatment strategies -- The application of advanced analytics -- Introduction and background -- Executive summary -- Preface -- Glossary -- Call centres -- Conclusions and future developments -- International aspects in debt management -- Organisational aspects of tax debt management -- Comparison of payment arrangements -- Additional resources.
• Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.