Tax Administration

Comparative Information on OECD and Other Advanced and Emerging Economies

ISSN :
2307-7727 (online)
ISSN :
2308-7331 (print)
DOI :
10.1787/23077727
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  • 2013
 
Tax Administration 2013

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Tax Administration 2013

Comparative Information on OECD and Other Advanced and Emerging Economies You do not have access to this content

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Author(s):
OECD
Publication Date :
17 May 2013
Pages :
376
ISBN :
9789264200814 (PDF) ; 9789264200807 (print)
DOI :
10.1787/9789264200814-en

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This  is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies. This edition updates performance-related and descriptive material contained in prior editions with new data and supplements this with new features including coverage of 3 additional countries (i.e. Brazil, Columbia, and Hong Kong (China). For the first time, this edition of the series includes comparative information on all 34 member countries of the OECD, the EU and, the G20, as well as certain other countries (e.g. Singapore and South Africa).

New subject covered in this series include: 1) a description of how revenue bodies engage and support tax intermediaries. In addition, the series includes extensive description of organizational reforms underway in many countries to improve efficiency and effectiveness, for many in an environment where public sector funding is being significantly reduced.

Table of Contents

Abbreviations and Acronyms
Executive summary
Chapter 1. Institutional arrangements for tax administration
-Key points
-Introduction
-The revenue body as an institution
-The extent of revenue body autonomy
-Scope of responsibilities of the revenue body
-Special governance arrangements
-Special institutional arrangements for dealing with taxpayers’ complaints
-Bibliography
Chapter 2. The organisation of revenue bodies
-Key points
-Getting organised to collect taxes
-Office networks for tax administration
-Large taxpayer operations
-Managing the tax affairs of high net worth individuals taxpayers
-Bibliography
Chapter 3. Selected aspects of strategic management
-Key points and observations
-Managing for improved performance
-Reporting revenue body performance
-Summary observations
-Managing and improving taxpayers’ compliance
-Bibliography
Chapter 4. Human resource management and tax administration
-Key points
-Aspects of HRM Strategy
-Changes in policy in aspects of HRM within revenue bodies
-Staff metrics: Staff numbers and attrition, age profiles and qualifications
Chapter 5. Resources of national revenue bodies
-Key points and observations
-The resources of national revenue bodies
-Impacts of recent Government decisions on revenue bodies’ budgets
-Overall tax administration expenditure
-Measures of relative costs of administration
-International comparisons of administrative expenditure and staffing
-Bibliography
Chapter 6. Operational performance of revenue bodies
-Key points and observations
-Tax revenue collections
-Refunds of taxes
-Taxpayer service delivery
-Are you being served? Revenue bodies’ use of service delivery standards
-Tax verification activities
-Tax disputes
-Tax debts and their collection
-Bibliography
Chapter 7. The use of electronic services in tax administration
-Key points
-Provision and use of modern electronic services
-Bibliography
Chapter 8. Tax administration and tax intermediaries
-Key points
-Introduction
-The population and work volumes of tax intermediaries
-Regulation of tax intermediaries
-The services and support provided to tax intermediaries
-Bibliography
Chapter 9. Legislated administrative frameworks for tax administration
-Key findings and observations
-Introduction
-Taxpayers’ rights and charters 1
-Access to tax rulings
-Taxpayer registration
-Collection and assessment of taxes
-Administrative review
-Enforced collection of unpaid taxes
-Information and access powers
-Tax offences (including policies for voluntary disclosures)
-Bibliography
Annex A. Aggregate Tables
Annex B. Participating revenue bodies