Tax Administration Responses to COVID-19: Recovery Period Planning


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In order to help inform tax administrations’ decision-making in the COVID-19 crisis, the OECD Forum on Tax Administration (FTA), in collaboration with the FTA Enterprise Risk Management Community of Interest, has drawn up this reference document which looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic. This may be a lengthy and potentially difficult period given the depth and scale of the economic shock and the likely continuing need for some containment measures, as well as the possibility of second waves of the virus.  This is the third joint COVID-19 reference document which has been produced in cooperation with the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.


E-Learning module

This module provides an overview of recovery period planning issues that administrations may wish to consider in the COVID-19 context. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.




Other actions to tackle Covid-19

With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.


Tax administration


See latest tax policytax treaty and transfer pricing measures. 

The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.


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