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OECD Tax Administration Maturity Model Series2022 model
OECD Tax Compliance Burden Maturity Model: self-assessment tool
A short, focused self-assessment of how seriously and systematically your administration understands and reduces the burdens it places on taxpayers.
About the model
What the Tax Compliance Burden model measures
The Tax Compliance Burden Maturity Model is a short self-assessment of how a tax administration considers the impact of compliance burdens on taxpayers and what it does to reduce them.
Maturity moves from a focus on the administration's own costs, through reactive and generic attention to burdens, to a committed, proactive approach in which reducing burden is part of the culture and supported by technology.
Structure3 indicative attributes under one theme: minimising compliance burdens
Maturity levels5: Emerging → Progressing → Established → Leading → Aspirational
FormatFacilitated self-assessment; best-fit level per attribute
What is assessed
The 3 attributes
Each attribute is rated at the level that best describes the administration today. Not every statement under a level has to be met; the aim is the best overall fit, backed by evidence.
Minimising compliance burdens
- 1. Culture
- 2. Understanding burdens and strategy
- 3. Interactions with tax policy makers
Maturity levels
5 levels, from Emerging to Aspirational
The model describes a direction of travel, not a pass mark. There is no single right level for every administration: you choose the target that fits your context, and Nudj measures the gap to it.
Emerging
Capabilities exist in pockets and depend on individuals; practice is ad hoc and often reactive.
Progressing
Some processes are in place and understood, but they are applied unevenly across the administration.
Established
Processes are standard, coordinated and part of how the administration routinely works.
Leading
Practice is integrated with strategy and performance management and continuously improved.
Aspirational
A forward-looking position few administrations reach yet, often using advanced data and technology.
How it works in Nudj
From self-assessment to an improvement plan.
Discuss
Run the facilitated discussion. Each participant chooses the best-fit level for every attribute.
Evidence
Record the reasons for each rating and attach supporting documents.
Validate
An assessor reviews, challenges and validates the ratings before they count.
Analyse
See the result by attribute and theme, and the gap to your target level.
Act
Turn the gaps into recommendations, a roadmap and owned tasks.
Re-assess
Run the model again later and compare cycles to show progress.
Running the session
Who should take part
ParticipantsColleagues from across the administration, not a single unit: responsibility for reducing burden sits with every function and grade, and much of the value comes from those cross-cutting conversations.
TimeUsually a single facilitated session; the model has three attributes.
OutcomeA validated maturity profile, the gaps to your target, and a roadmap of owned actions.
FAQ
Questions about the Tax Compliance Burden model in Nudj
Is this the official OECD Tax Compliance Burden Maturity Model?
Nudj's assessment follows the structure of the OECD Tax Compliance Burden Maturity Model as published by the OECD: the same attributes and the same 5 maturity levels. Nudj is not affiliated with the OECD; we recommend that participants also have the OECD publication to hand.
Can we run the Tax Compliance Burden model as a self-assessment?
Yes. The model is designed as a facilitated self-assessment. Nudj supports a single facilitated session or several respondents rating separately, with an assessor validating the results.
How long does the assessment take?
Usually a single facilitated session; the model has three attributes.
Can we compare results over time?
Yes. Each run is a separate assessment event, and Nudj compares cycles side by side so you can show progress against your target.
Is Nudj available in Arabic?
Nudj's interface works in English and Arabic, including right-to-left layout. The OECD model content itself is in English.
Can we add our own questions or use other frameworks?
Yes. You can extend a built-in model with your own questions, and use Nudj's framework builder for your organisation's own models alongside the OECD ones.
The model is short. Is it still worth running in a platform?
Yes. The value is in the discussion, the evidence behind each rating and the actions that follow. Nudj records all three, so the next assessment starts from the last one instead of from a blank page.
Other OECD maturity models in Nudj
OECD is a registered trademark of the Organisation for Economic Co-operation and Development. Genuine Soft and Nudj are not affiliated with or endorsed by the OECD. The maturity models are published by the OECD; Nudj provides the platform for running assessments based on them.
Run the Tax Compliance Burden model in Nudj.
See the full assessment, from the first rating to the improvement roadmap.