Compliance Risk Management

Catalogue of Compliance Research Projects


Prepared by                                                                       Approved by

Forum on Tax Administration                Committee on Fiscal Affairs

Compliance Sub-group                         October 2004


about this document


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.

This note was prepared with the assistance of officials from revenue authorities in Australia, Canada, Denmark, Finland, Ireland, New Zealand, Norway, Sweden, United Kingdom and United States.


Sharing knowledge within and beyond the OECD

With globalisation comes the increasing need for revenue authorities around the world to cooperate to help each country administer their revenue system.  The work of the Organisation for Economic Cooperation and Development (OECD) and other international organisations aims to find ways to ensure the correct tax is paid in the correct jurisdiction.  OECD members need to continue to explore ways of sharing experience and contributing to ongoing research. 

The Forum on Tax Administration Compliance Sub-group

In May 2002, tax officials from a number of OECD countries convened in London—as the Forum on Tax Administration’s Compliance Sub-group—to consider what actions could be taken to exchange experiences in the area of compliance risk management and to agree on a strategy for documenting guidance on this important topic.  The scope of the Sub-group’s work was to be domestic compliance issues affecting medium and small businesses.  At that meeting, a number of task groups were established and a series of subjects were identified for consideration and research. At around this same time, the FTA’s work in the area of electronic commerce suggested that there would also be value in undertaking a study of country experiences with the development of Internet search tools for compliance risk management purposes. It was therefore decide to bring this study within the work program of the Compliance Sub-group, given its focus on compliance risk management matters.

The work of the Compliance Sub-group has now culminated in the development of a number of products that, following approval by the CFA, will be disseminated to all OECD countries.  These products, all relating to Compliance Risk Management, are:

Guidance Note:        Managing and Improving Tax Compliance
Information Note:  Catalogue of Compliance Research Projects
Information Note:  Catalogue of Compliance Strategies

Information Note:  Audit Case Selection Systems

Information Note:  Use of Random Audit Programs

Guidance Note:        Progress with the Development of Internet Search Tools


Each Revenue authority faces a varied environment within which they administer their taxation system.  Jurisdictions differ in respect of their policy and legislative environment and their administrative practices and culture.  As such, a standard approach to tax administration may be neither practical nor desirable in a particular instance.

The documents forming the OECD Tax Guidance series need to be interpreted with this in mind.  Care should always be taken when considering a country’s practices to fully appreciate the complex factors that have shaped a particular approach.


Access the catalogue

The catalogue can be accessed in two formats:

  1. Searchable database.  Click here to access.
  2. Document format.  Click here to access. Please be aware this is a large document which may take some time to download.


Inquiries and further information

Inquiries concerning any matters raised in this information note should be directed to Richard Highfield (Head, CTPA Tax Administration and Consumption Taxes Division), phone 33 01 4524 9463 or email (