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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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Performance of tax administrations

This chapter summarises operational performance data for key areas of tax administration. In so doing it examines each of the major functions of the tax system: • An integrated registration process for taxpayers; • Effective and low cost processing (assessment) of tax returns and tax payments; • Timely and effective support and services to help taxpayers fulfil their obligations; • Effective and timely verification interventions that confirm the accuracy of reported information; • Effective and efficient interventions to collect overdue payments and returns; and • Access to timely and cost effective tax disputes processes. This chapter concludes that overall performance by tax administrations remains strong. It also notes the significant challenges that lie ahead in utilising new technologies and business approaches to continue to decrease burdens and enhance compliance. This chapter also highlights a number of areas where administrations are invited to consider opportunities to improve performance and reporting.

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