Tax Administration 2017

Comparative Information on OECD and Other Advanced and Emerging Economies

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This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.

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Advanced analytics

“Advanced analytics” encompasses a set of techniques to uncover insights from data to inform decisions and to test policies and interventions. From its initial use in the selection of cases for audit, the scope of advanced analytics applications has broadened significantly, as has the amount of available data. Tax administrations now use analytic techniques to inform a wide range of actions, including optimising debtmanagement processes, improving filing rates and quality, delivering better taxpayer service, and understanding the wider impact of policy changes. Moreover, many of these applications now support real-time (or near real-time) operational processes. This widening of the field has given rise to a range of new organisational and technical challenges, from establishing appropriate governance and projectmanagement structures, to building representative datasets and selecting suitable modelling techniques. This chapter summarises how Forum on Tax Administration (FTA) administrations are using advanced analytics today and outlines the principal management and governance challenges they face.



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