Tax Tribune is a magazine of the Intra-European Organisation of Tax Administrations (IOTA) dealing with contemporary practical issues in tax administrations.

It is issued in 2500 copies once a year and is intended to stimulate and inform tax administrators of IOTA Member tax administrations.

Using a magazine format rather than that of an academic journal, Tax Tribune spotlights trends, provides new insights and ideas, and analyzes the implications of practical tax administration issues.

Over the past years it included articles on strategies and instruments for the improvement and efficiency of the tax administration, CLO, VAT fraud investigation, taxpayer services, internal control, tax audits, measuring performance, taxation of e-transactions, training, exchange of information etc.

As the magazine since 2007 is published only once a year, it is focused on the topic of the IOTA General Assembly and on the topics of the current year’s technical programme.

Downloads related with the Tax Tribune

• Tax Tribune Guidelines for Authors 20.05 Kb
• Article Submission Form for the Tax Tribune 80.50 Kb

Latest Issue of the Tax Tribune

The topic of the issue 28 - "In Focus...IOTA Technical Activities Programme 2011"

47 technical articles in this issue:

Achieving More with Less: The Experiences of Tax Administrations in Using Innovation and Smarter Working to Continue to Operate Effectively Despite Resource Constraints

• Good Governance and Tax Compliance (Austria)
• Innovations in Performance Measurement of Tax Administration: Azerbaijan Experience
• Reengineering the Structure of the Belgian Tax Administration: Combining Less Staff with the Search for More Efficiency
• More with Less - Changes in the Finnish Tax Administration
• Risk Management Monitoring in Italy
• IOTA Benchmarking – In Search of Best Practice (Norway)
• Continuous Improvement as a Means of Improving Quality and Effectiveness (Norway
• E-Governance and IT Innovations in the Spanish Tax Agency
• Effectiveness through Change – Examples from Sweden
• IT Innovations in Federal Switzerland
• Learning from Each Other: International Tax Benchmarking Study (United Kingdom)

Prevention and Detection of VAT Fraud

• Challenge: Customs Procedure 42 – Is Eurofisc WF3 a Response? (Austria)
  
• MTIC Frauds in the Energy Market (Italy)
  
• VAT Fraud in the Car Sector (Portugal)
  
• The Swedish Approach towards Risk Management related to New Risks
  

Human Resources Management

• Strategic Human Resources Alignment - Danish Reflections and Experiences
  

Large Taxpayer Treatment and Audit

• Large Taxpayers Audit (Georgia)
  
•  One is a Popular Number: The Use of Benford’s Law in Tax Audit (Ireland)
  
•  The Implementation of Transfer Pricing Documentation Requirements in Italy: A New Measure for Improving Enhanced Relationships
  
•  Money Laundering and Businesses – A Reason for Tax Inspector’s Awareness (Norway)
  

Strategic Management: Benchmarking

• Assessment of Taxpayers’ Satisfaction with Tax Administration Reforms (Azerbaijan)
  
• Strategic Development of Tax Administration at the State Revenue Service of the Republic of Latvia
  
• Operational Planning – Beyond Aiming At Performance (Romania)
  

Risk Management in Tax Collection

• Risk Analysis in the Field of Debt Enforcement (Belgium)
  
• Risk Management in Tax Collection – Modernising the Portuguese Tax Justice System
  

Different Approaches to Reduce the Litigious Aspects in Tax Matters

• The Spanish Experience in Strategies to Reduce Litigiosity in Tax Issues
  

Training Forum “Changes, Challenges and Chances”

• New National Training Structure (France)
  
• Innovative E-Learning (United Kingdom)
  

Digital Tax Administration

• Nature of Social Media: Reasons Why Tax Administrations Should Consider Developing Social Media Strategy (IOTA)
  

Fiscal Approach towards E-Commerce

• Combatting Fiscal Fraud in E-Commerce by Creating “Internet Service Centers” and “Trust Labels” (Belgium)
  
• Supervising Companies with E-Commerce Activities (Netherlands)
  

Tax Compliance Strategies for Small Enterprises

• Making Policy without Money: How the Use of the Standard Cost Model Can Help Cut Costs and Improve Tax Compliance (Netherlands)
  
• VAT - Net Tax Rate Method in Switzerland
  

The Use of the Information on Offshore Assets for Control Purposes

• The Irish Revenue Commissioners and Offshore Assets: The Fact-Finding Mission to an Offshore Hideaway that Never Was!
  
• Addressing Intangible Assets in Tax Havens (SME Segment) (Netherlands)
  

Risk Management in Tax Audit Activities

• The Development of a Computer-Based Risk Management System for Tax Auditing in Germany
  
• Necessity of Changes in the Selection and Audit of the Taxpayers in the Republic of Serbia
  

Taxpayer Communication: Helping the Taxpayer to Get It Right

• Public Finances General Directorate’s Communication (France)
  

Horizontal Treatment – New Forms and Experiences of Achieving the Enhanced Relationship between Tax Administrations, Taxpayers and Tax Intermediaries

• Practical Experience in Implementing the Horizontal Monitoring Pilot Project in Slovenia
  
•  Horizontal Treatment - New Forms and Experiences of Achieving Enhanced Relationship between Tax Administrations, Taxpayers and Tax Intermediaries: The Swiss Approach – With a Focus on the Ruling Practice
  

Improving Tax Auditors’ Investigation Skills

• The German Approach to Tax Investigation Using the State of Lower Saxony as an Example
  
• From ‘Audit’ to ‘Investigation’ – The Anti-Fraud Tax Unit of the National Tax and Customs Administration of Hungary
  

Tackling VAT Fraud – Best Practices

• Evolution of VAT Frauds (Hungary)
  
• Dealing with Conduit Companies (Lithuania)
  

International Tax Evasion

• Management Companies: The Birth of Low Cost Offshore Tax Evasion (Belgium)
  

Other

• Membership in IOTA – An Unexpected Challenge for Armenian Tax Administration
  
• Tax Optimisation - Selected Issues (Slovakia, IOTA)

DOWNLOAD:  Tax Tribune 28 9.08 Mb

Previous Issues of the Tax Tribune

• Tax Tribune 27
• Tax Tribune 26
• Tax Tribune 25
• Tax Tribune 24
• Tax Tribune 23
• Tax Tribune 22
• Tax Tribune 21
• Tax Tribune 20
• Tax Tribune 19
• Tax Tribune 18
• Tax Tribune 17
• Tax Tribune 16
• Tax Tribune 15
• Tax Tribune 14
• Tax Tribune 13
• Tax Tribune 12
• Tax Tribune 11
• Tax Tribune 10
• Tax Tribune 9
• Tax Tribune 8
• Tax Tribune 7
• Tax Tribune 6
• Tax Tribune 5
• Tax Tribune 4
• Tax Tribune 3
• Tax Tribune 2
• Tax Tribune 1