The 97th tax seminar has been conducted by the OECD Korea Policy Centre from October 10th to 15th in Seoul, Korea. This event has addressed recent developments in *SME Tax Administration, with a focus on compliance strategies and related policy issues. 

* SME: Small and Medium-sized Enterprises

The workshop has been organized with lectures explaining compliance risk management and SME approaches for improving compliance in this segment. However, the workshop has been interactive and plenty of time has been allowed for questions and discussion. A significant part of the event has been devoted to country presentations allowing participants to discuss their SME compliance approaches and exchange their experiences and issues about improvement.

Also, the workshop has allowed participants to reflect on SME strategies of their own administration, to learn best practices and provided them with helpful background for further developing SME strategies in their own administration.

This event has discussed a number of topics of interest to managers and policymakers in the area of tax administration of SMEs so that it has aimed to provide guidance to develop a comprehensive approach.

Following are the main discussion topics during the seminar:
- Technological and business developments that affect SMEs 
- Organization of the tax administration in relation with SMEs 
- Developments in compliance risk management strategies 
- Rethinking tax services: service design and development and the role of third parties 
- The role of data and (advanced) analytics 
- Audit strategies for SMEs 
- Implementing a compliance risk management approach 
- Performance measurement evaluation of results 
- Tax policy and tax administration