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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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Large business and international

Large business taxpayers are of critical importance to the economies in which they operate. They produce the majority of export income, provide a large share of the tax revenue and, in many economies provide the majority of jobs. They also have complex business structures with multiple operating entities that engage in international transactions presenting distinct and significant tax compliance issues that can have major consequences on tax revenues if not adequately addressed by tax administrations. In the wake of the work on the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), which will provide tax administrators with new information and tools to address compliance issues related to this important taxpayer segment, it is incumbent upon tax administrations to ensure that their own actions do not create unnecessary tax uncertainty which could have negative consequences on economic growth and result in unpredictable government revenues. In this context, the issues surrounding tax certainty for both businesses and tax administrations will be of increasing importance. In this chapter, we will explore the current trends in managing large taxpayer compliance that focus on compliance risk management, international collaboration, co-operative compliance, and tax certainty.

English

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