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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The changing role of tax service providers

Traditional tax intermediaries such as tax agents, bookkeepers and the accountancy professions continue to play a significant role in the operation of the tax system of many jurisdictions. These intermediaries often support taxpayers in complying with their tax obligations, as well as undertaking other services. They have a longestablished role in many jurisdictions of working with administrations to improve how the tax system functions technically and as an end-to-end process. As new technology has enabled new types of supporting services, including online accounting and automated filing, tax administrations are increasingly having to consider how they can best interact and engage with a wider range of tax service providers. This chapter explores the changing role of tax service providers and the nature of the working relationship with the tax administration. It also comments on how administrations are responding to the challenges and opportunities presented by the new business models and technologies.



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