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Tax Administration 2017

Comparative Information on OECD and Other Advanced and Emerging Economies

image of Tax Administration 2017

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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Co‑operative approaches to tax

Over the last decade an increasing number of tax administrations have adopted co-operative compliance programmes for large businesses. These are based on openness, disclosure and transparency between the tax payer and tax administrations and on the principle of trust. For business these programmes provide a higher degree of tax certainty at an early stage, enhance their internal understanding and management of risk and can lead to a reduction in compliance costs, particularly those associated with disputes, as well as reputational benefits. For tax administrations the main benefits are improved assurance of tax, reduction in disputes, increased awareness of business concerns and changes in business models as well as better allocation of resources. This chapter examines developments in co-operative compliance approaches and the scope for multilateral initiatives which may help increase tax certainty more widely, helping to promote investment and growth.

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