The OECD announced the publication of a reference guide to enhance national tax system administration yesterday, 29 August 2024.
This reference guide presents the critical features to be considered in designing the organisational arrangements for a tax administration. It sets out the general principles and good practices of organisational design and describes common organisational structures adopted by tax administrations.
This guide’s six chapters highlight the framework for organisational design, organisational models, the role of headquarters, field operations, and specialised units as well as the impact of new tax administration responsibilities on organisational design.
The guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
