Rethinking Tax Services

The Changing Role of Tax Service Providers in SME Tax Compliance

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The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.



The Forum of Tax Administration (FTA) has over the years been a platform that brings together the best practices of participating tax administrations and stimulates innovative thinking. New developments such as the rise of big data and advanced analytics, cloud and mobile computing, and the role of social media and the Internet-of-Things affect the way tax administrations interact with taxpayers. Such changes may also hold new opportunities for SME tax compliance. SMEs are an important group, not only in terms of revenue, but also and even more important as drivers of economic growth, innovation and employment.


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