IOTA Concludes Two Key Reports on Tax Debt Management in September 2025

In September 2025, comprehensive reports were published on:

• Recovery of Tax Debts from Assets that are Difficult to Recover
• Automation of Tax Debt Management Processes

Established in 2022, these projects involved dedicated subgroups exploring innovative solutions to improve tax debt recovery and modernise debt management workflows across IOTA member countries.

The first IOTA Subgroup focused on the IOTA Report ‘Recovery of Tax Debts from Assets that are Difficult to Recover’, analysing challenges in recovering inaccessible assets. This effort provided key recommendations to enhance recovery practices. Mark Goodridge led the Subgroup from the United Kingdom, providing strategic direction and guidance throughout the project’s development. The work of the Subgroup benefited from the expertise and active contributions of its members, such as Bernice Ward (Ireland), Lika Chopuryan (Georgia), Anabela Ribeiro Costa, Fátima Morais Pinto, and Ana Tavares Silva (Portugal), Neli Angelova (Bulgaria), Vasilka Gaber Naumoska (Republic of North Macedonia), and Ana Bravo (Spain). Through their joint efforts and collaboration, the team gained a deeper understanding of a topic that is still relatively new and not widely explored. Their analysis provided an overview of the current situation within tax administrations, helped identify key challenges, and offered practical proposals to address them.

The second IOTA Subgroup worked on the IOTA Report ‘Automation of Tax Debt Management Processes’, identifying opportunities for process improvement and modernisation. The Subgroup was led by Ann-Sophie Nolf from Belgium, who provided guidance and strategic direction throughout the project. The work of the Subgroup was supported by its contributing members: Lena Gustafsson (Sweden), Vitalija Burdeinaja (Lithuania), Hans Kappen and Gert Jan Jue (The Netherlands), Hristina Panchevski (Republic of North Macedonia), and Aine Cummins and Sive Mulhern (Ireland). Together, they combined their expertise and experience to map tax debt management processes, analyse survey results, and develop conclusions and recommendations to support automation and process improvement across IOTA member administrations.

These reports were coordinated by IOTA International Taxation Expert Ivana Donchevska, who oversaw the overall progress and ensured effective collaboration among members. The projects compile insights from extensive surveys and real-world case studies, providing practical guidance for tax administrations seeking to enhance their debt collection and recovery strategies.

IOTA member tax officials can access the reports via the links below:

🔗 Recovery of Tax Debts from Assets that are Difficult to Recover
🔗 Automation of Tax Debt Management Processes

IOTA expresses sincere gratitude to all subgroup members and participating tax administrations for their dedication and expertise in bringing these projects to fruition.