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OECD Tax Administration Maturity Model Series2025 edition
OECD Tax Debt Management Maturity Model: self-assessment tool
Assess how your administration prevents, collects, enforces and writes off tax debt, and how well it protects public trust while doing it.
About the model
What the Tax Debt Management model measures
The Tax Debt Management Maturity Model covers the whole debt function, from the strategy that governs it to the day-to-day handling of debtors. The 2025 edition updates the model first published in 2019.
It follows the debt management cycle: engaging taxpayers before the due date, maximising collection before enforcement, using enforcement effectively, and deciding realistically when debt is not worth pursuing. Skills and public trust complete the picture.
Structure22 indicative attributes in 4 themes (theme 2 has 4 sub-themes)
Maturity levels5: Emerging → Progressing → Established → Leading → Aspirational
FormatFacilitated self-assessment; best-fit level per attribute
What is assessed
The 22 attributes, by theme
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.
Strategy and governance
Direction of travel: Stand-alone → Coordinated → Integrated- 1.1 Strategy content
- 1.2 Strategy setting
- 1.3 Involvement of staff
- 1.4 Risk management
- 1.5 Performance indicators
- 1.6 IT strategy
Strategic principles: engagement before the due date
Direction of travel: Generic → Targeted → Personalised- 2.1.1 Communication and payment channels
- 2.1.2 Segmentation
- 2.1.3 Precautionary measures
Strategic principles: collection before enforcement
Direction of travel: Generic → Targeted → Personalised- 2.2.1 Engagement
- 2.2.2 Offsetting
- 2.2.3 Payment plans
Strategic principles: use of legal enforcement
Direction of travel: Ad hoc → Strategic → Optimised- 2.3.1 Escalation and choice of enforcement tools
- 2.3.2 Monitoring and evaluation
- 2.3.3 International recovery
Strategic principles: recoverability decisions
Direction of travel: Ad hoc → Rules-based → Automated- 2.4.1 Decision making on when to stop actively pursuing debt
- 2.4.2 Recording and follow-up
- 2.4.3 Write-off approaches
Skills
Direction of travel: Generic → Tailored → Integrated- 3.1 Skills assessment
- 3.2 Skills development
Public trust
Direction of travel: Passive → Active → Dynamic- 4.1 Understanding, monitoring and protecting public trust
- 4.2 Training and guidance
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
ParticipantsStaff with debt management responsibilities across grades, plus the functions the strategy depends on: IT, compliance, customer service, communications and HR.
TimeTypically one to two facilitated workshops for the 22 attributes.
OutcomeA validated maturity profile, the gaps to your target, and a roadmap of owned actions.
FAQ
Questions about the Tax Debt Management model in Nudj
Is this the official OECD Tax Debt Management Maturity Model?
Nudj's assessment follows the structure of the OECD Tax Debt Management 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 Debt Management 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?
Typically one to two facilitated workshops for the 22 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.
Does the debt model judge us on how much debt we collect?
No. It assesses capability: strategy, processes, skills and how trust is managed. Collection figures are useful evidence for the discussion, and Nudj lets you attach them to each rating.
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 Debt Management model in Nudj.
See the full assessment, from the first rating to the improvement roadmap.