Reviews
Evaluation of Budget Compliance Measures
These papers evaluate the yield from the "compliance measures" in Budgets 2016, 2017 and 2018. The analysis in these reports assesses the likely impact and indicates a range of outcomes that it is reasonable to attribute to the measures.
Gender and Pay in Revenue
Gender and Pay in Revenue
Statement of Strategy Reviews
Review of Revenue's Statement of Strategy 2017 to 2019
Case Base Review
Comprehensive Expenditure Review
Publication of Peer Review Report of Ireland
The OECD Global Forum is responsible for the in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes.
The peer review assesses the legal and regulatory framework of each jurisdiction to verify that:
- information that is relevant for tax purposes is available within that jurisdiction
- the tax authorities have the power to obtain that information
- and
- there are mechanisms in place for the exchange of that information with partner jurisdictions.
In 2010, Ireland was one of the first countries to be peer-reviewed by the Global Forum and received the highest possible rating of 'Compliant'. Details of the 2010 report can be found at Peer Review Report: Ireland 2013.
In 2016, a second round of peer reviews commenced and in August 2017 Ireland was again awarded the highest possible rating of ‘Compliant’. Details of the 2017 report can be found at Peer Review Report: Ireland 2017 (Second Round).
Research Report on potential areas for Digitalisation of Tax Administration
In 2021/2022 AARC, in association with Accenture PLC, carried out a research study to identify possible options for the advancement of the digitalisation of tax administration in Ireland, having regard to the future vision set out in the "Tax Administration 3.0" report of the OECD Forum on Tax Administration.
This is a research report and represents the opinions of the authors and does not necessarily represent the views of Revenue. Revenue does not guarantee the accuracy of any data or information in this report.
The preparation of this report was funded through the Technical Support Instrument of the European Union and managed by the European Commission’s Directorate General for Structural Reform (DG Reform).