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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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Tax compliance risk

Tax administrations have traditionally relied extensively on audits of high-risk cases to bring in additional revenue and to enhance the perception that non-compliance is associated with significant risk. The last decade has seen a shift towards more evidence-based approaches to compliance risk management, as documented in a range of Forum on Tax Administration (FTA) publications. These approaches generally involve allocating resources and structuring activities on the basis of risk patterns, using a range of instruments to address drivers (rather than symptoms) of risk, and evaluating the success of activities in terms of their impact on the overall compliance environment. This chapter describes how changes in technology, combined with more extensive use of third party data and advanced analytical tools, are now ushering in another wave of change to the way administrations determine report and manage tax compliance risk.

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