Plan de negocios

For Official Use
Organisation de Coopération et de Développement Economiques Organisation for Economic Co-operation and Development

CTPA/CFA/FTA/TSERV(2006)2

26-Sep-2006 ____________________________________________________________

_______________________________ English - Or. English
Centre for Tax Policy and Administration

COMMITTEE ON FISCAL AFFAIRSCTPA/CFA/FTA/TSERV(2006)2 For Official Use
English - Or. English

Forum on Tax Administration Taxpayer Services Sub-Group

Channel Strategy Development in Tax Administrations

11-13 October 2006 Istanbul, Turkey

This document exists in pdf format only. Delegates will find the attached document for discussion under item IV of the draft agenda for their meeting on 11-13 October 2006 in Istanbul, Turkey.Richard Highfield. Tel: (+33 1) 45249463; Fax: (+33 1) 44306136 richard.highfield@oecd.org

JT03214443
Document complet disponible sur OLIS dans son format d'origine Complete document available on OLIS in its original format

CTPA/CFA/FTA/TSERV(2006)2

2

Channel Strategy Development

TABLE OF CONTENTS

1

ABOUT THISDOCUMENT................................................................................................. 3 1.1 1.2 1.3 1.4 PURPOSE ............................................................................................................................ 3 BACKGROUND ................................................................................................................... 3 CAVEAT............................................................................................................................. 3 INQUIRIES AND FURTHER INFORMATION ............................................................................ 3

2 3

EXECUTIVE SUMMARY .................................................................................................... 4 INTRODUCTION.................................................................................................................. 5 3.1 3.2 3.3 WHY STUDY THE CHANNEL STRATEGY DIMENSION?.......................................................... 5 METHODOLOGICAL APPROACH .......................................................................................... 5 WHAT THIS GUIDANCE NOTE IS ABOUT .............................................................................. 74

SERVICE DELIVERY, CHANNELS AND USERS ........................................................... 8 4.1 4.2 4.3 4.4 4.5 INTRODUCTION .................................................................................................................. 8 WHICH SERVICES DO THE DIFFERENT TAX ADMINISTRATIONS OFFER................................. 8 WHO ARE THE USERS?....................................................................................................... 9 WHICH CHANNELS ARE BEING USED ................................................................................ 10 USE OF THE CHANNELS ...................................................................................................... 1

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CHANNEL STRATEGY – WHAT, WHY AND HOW...................................................... 3 5.1 INTRODUCTION .................................................................................................................. 3 5.2 WHAT IS CHANNEL STRATEGY? ......................................................................................... 3 5.2.1 What is strategy?...................................................................................................... 3 5.2.2 Defining channel strategy ......................................................................................... 4 5.3 THE TAX ADMINISTRATIONS CHANNEL STRATEGIES .......................................................... 5 5.3.1 Australia ................................................................................................................... 5 5.3.2...