Improving International Tax Compliance and Modernizing Tax Administrations


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Outcomes from the OECD’s Forum on Tax Administration held in Seoul, Korea, Sept. 14-15, 2006

The third meeting of the OECD Forum on Tax Administration was held in Seoul, Korea on September 14-15, 2006. The meeting, which began with congratulatory message by President Roh, Moo-Hyun, was attended by the Prime Minister Han, Myeong Sook, hosted by the National Tax Service of Korea Commissioner, Mr. Goon-Pyo Jeon and chaired by Mr. Mark W. Everson, United States IRS Commissioner, was attended by 26 OECD members, the European Commission, 9 non-OECD members, and 3 international organizations.

The heads of revenue bodies and senior officials representing the attending economies shared experiences and identified best practices to some of the key challenges facing revenue bodies in the 21st century, with particular focus on two issues:

1. Detecting, deterring, and responding to international noncompliance

2. Implementing administrative reform activities to meet modern day challenges in tax administration

At the end of the meeting, participants adopted the Seoul DeclarationPDF

In summing up, the Chair, Mark W. Everson noted, “This conference represents an important milestone in improving practical co-operation between revenue authorities.  The leaders of tax administrations from over thirty countries share the view that international non-compliance is a significant and growing problem.  We agreed upon a number of actions, including a study on the role of tax advisors and financial and other institutions in relation to non-compliance and the promotion of unacceptable tax minimization arrangements.”

For further information, journalists can contact either Mr. Jeffrey Owens, Head of the OECD’s Centre for Tax Policy and Administration (Tel: +331145249108, email: or Mr. Jae-Hyung Park, Deputy Director of International Co-operation Division (Tel. +8223971416, email:

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