Supporting SMEs to Get Tax Right Series: Strategic Planning

This report is intended to assist tax administrations in the development and implementation of strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions. It also provides some country examples as to the development and implementation of such strategies, including two case studies.

About

Published 8 December 2020

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• English (pdf)

It is the first in a planned series of notes on supporting SMEs, with future notes looking at tax administration engagement with SMEs; the provision of digital services; issues around trust, fairness and co-operation; and solutions that integrate tax affairs in the software used to support the regular business operations of SMEs, so called "seamless taxation" solutions.

To support the production of these notes and to facilitate an ongoing international collaboration among tax administrations on SME-related issues, members of the OECD's Forum on Tax Administration have agreed to set-up a new Community of Interest on SMEs.

Other OECD Works on SMES

OECD Digital for SMEs Global Initiative

Selected publications by the Forum on Tax Administration

• The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD 2019)
• Rethinking Tax Services: The Changing Role of Tax Service Providers in SME Tax Compliance (OECD 2016)

Selected publications by the OECD Centre for Entrepreneurship, SMEs, Regions and Cities

• Financing SMEs and Entrepreneurs 2020: An OECD Scoreboard (OECD 2020)
• The Missing Entrepreneurs 2019: Policies for Inclusive Entrepreneurship (OECD 2019)
• OECD SME and Entrepreneurship Outlook 2019 (OECD 2019)

Press release

Heads of tax administration agree global actions to meet the current economic and administrative challenges (08/12/2020)

Further information

• More about the OECD Forum on Tax Administration
• Contact us by e-mail: fta@oecd.org
• Follow-us on Twitter @OECDtax