Forum on Tax Administration – OECD Tax Administration Maturity Model Series Enterprise Risk Management Maturity Model published by OECD (2021)
“Maturity models are a relatively common tool, often used on a self-assessment basis, to help organisations understand their current level of capability in a particular functional, strategic or organisational area. In addition, the setting out of different levels and descriptors of maturity can help an organisation achieve a common understanding of the type of changes that would be likely to enable it to reach a higher level of maturity over time, should it so wish.
The OECD Forum on Tax Administration (FTA) first developed a maturity model in 2016 in order to assess digital maturity in the two areas of natural systems/portals and big data. The digital maturity model was introduced in the OECD report Technologies for Better Tax Administration (OECD, 2016[1]). Building on this, work began in 2018 to develop a set of stand-alone maturity models over time covering both functional areas of tax administration, such as auditing and human resource management, as well as more specialised areas such as enterprise risk management, analytics and the measurement and minimisation of compliance burdens…”
