Tax Administration

Comparative Information on OECD and Other Advanced and Emerging Economies

English
ISSN: 
2307-7727 (online)
ISSN: 
2308-7331 (print)
http://dx.doi.org/10.1787/23077727
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The OECD's Tax Administration Comparative Information Series, which commenced in 2004, examines the fundamental elements of modern tax administration systems and uses an extensive data set, analysis and examples to highlight key trends, recent innovations and examples of good practice. The primary purpose of the series is to share information that will facilitate dialogue among tax officials and other stakeholders on important tax administration issues, including on identifying opportunities to improve the design and administration of their systems both individually and collectively.

 
Tax Administration 2015

Tax Administration 2015

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

English
Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315111e.pdf
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Author(s):
OECD
11 Aug 2015
Pages:
380
ISBN:
9789264232341 (PDF) ;9789264232310(print)
http://dx.doi.org/10.1787/tax_admin-2015-en

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Tax Administration 2015, produced under the auspices of the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to many external parties (e.g. academics, external audit agencies, regional tax bodies, and international bodies providing technical assistance).

The series identifies some of the fundamental elements of national tax system administration and uses data, analyses and country examples to identify key trends, comparative levels of performance, recent and planned developments, and good practices.

This edition updates performance-related and descriptive material contained in prior editions with new data up to end-fiscal year 2013, and supplements this information on some new topics (e.g. aspects of compliance management and strategic priorities for increased use of on-line services). It also includes coverage of four additional countries (i.e. Costa Rica, Croatia, Morocco, and Thailand).

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  • Foreword

    Tax Administration 2015 is the sixth edition of the OECD Centre for Tax Policy and Administration’s biennial Comparative Information Series. The series’ primary purpose is to share information that will facilitate dialogue among tax officials on important tax administration issues, and which may also identify opportunities for ministries of finance and revenue bodies to improve the design and administration of their tax systems.

  • Abbreviations and Acronyms
  • Executive summary

    Tax Administration 2015 presents a broad view of tax system administration in 56 countries, drawing attention to many developments and trends in design, management, and performance.

  • Introduction

    The information provided in this edition has been obtained from a survey of revenue bodies in countries covered by the series that was conducted in 2014, and from research of revenue bodies’ key corporate documents (e.g. strategic plans and annual performance reports), other OECD tax publications and other sources, conducted by officials of the OECD’s Centre for Tax Policy and Administration. Every effort has been made with officials of relevant revenue bodies to validate the information displayed in the series and to note the sources of information used. On advice from a small number of countries, steps have also been taken to correct previously-published data to correct detected errors and/or fill gaps in time series and trend information.

  • Institutional arrangements for tax administration

    This chapter provides details of the institutional arrangements put in place by governments to conduct national tax administration operations in the 56 countries covered by the series. Topics specifically discussed in some detail include the extent of revenue body autonomy, the collection of social security contributions, the practice of giving revenue bodies "non-tax" related roles, special governance arrangements for tax administration, and the establishment of independent bodies to deal with taxpayers’ complaints.

  • The organisation of revenue bodies

    This chapter describes aspects of the organisational arrangements of surveyed revenue bodies, and includes a fairly comprehensive summary of recent and planned reforms to improve the efficiency and effectiveness of tax system administration. It also includes a brief outline of organisational and operational arrangements put in place to manage large corporate taxpayers and high net worth individuals.

  • Selected aspects of strategic management in tax administration

    This chapter describes key aspects of revenue bodies’ practices for the preparation and publication of strategic plans, and the use of targets and service standards in tax administration. It selectively draws on a sample of revenue bodies’ strategic plans covering the medium term out to 2018 to highlight goals, priorities, and key strategies. It concludes with a section on strategic approaches for improving taxpayers’ compliance, including a snapshot of work undertaken by the Forum on Tax Administration, and revenue body practice concerning the use of risk management techniques, tax gap research and the random audits programmes.

  • Human resource management and tax administration

    This chapter outlines aspects of revenue bodies’ approaches to human resources management (HRM), including overall strategy, recruitment and appointment and related autonomy, measuring staff engagement, staff development, and performance management and remuneration. It provides examples of specific approaches and initiatives being deployed by revenue bodies to improve overall organisational performance and staff well-being. It concludes with a section on selected staff metrics (e.g. age profiles and qualifications).

  • Resources of national revenue bodies

    This chapter provides summary operational and trend-related data (for some data items for up to nine years) and related analyses concerning the resources used for tax administration in surveyed revenue bodies and, where applicable, other revenue body roles. It also includes some brief comments concerning the use of third parties to provide critical services and support to revenue bodies for the administration of tax laws.

  • Operational performance of revenue bodies

    This chapter provides a comparative overview of reported operational data and related ratios and their trend concerning the performance of surveyed revenue bodies. The main subject areas covered are: (1) revenue collections; (2) tax refunds; (3) taxpayer services; (4) verification activities; (5) dispute resolution; and (6) the collection of unpaid tax debts.

  • The use of online services in tax administration

    This chapter provides an overview of developments with, and plans for, the use of modern online services in tax administration, along with performance and trendrelated information on taxpayers’ take-up of revenue bodies’ e-filing and e-payment capabilities.

  • Tax administration and tax intermediaries

    This chapter outlines aspects concerned with revenue bodies’ administration of tax intermediaries, and provides examples of specific approaches and initiatives used by revenue bodies to leverage improvements to taxpayers’ compliance and the general functioning on the tax system.

  • Legislated administrative frameworks for tax administration

    This chapter provides an overview of the legislated administrative frameworks for the conduct of tax administration in surveyed countries, including matters such as: (1) taxpayers’ rights and obligations; (2) access to rulings; (3) taxpayer registration and identification systems; (4) withholding and third party information reporting regimes; (5) return filing and payment regimes; (6) administrative review; (7) enforced collection of unpaid taxes; (8) information and access powers; and (9) tax offences (including use of voluntary disclosure policies and approaches). A number of selected country examples are also included to elaborate particular recommended approaches and/or describe recent developments.

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