People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative

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

Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how t

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priorit