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.

English Also available in: Chinese

Third-party data management – the journey from post-assessment crosschecking to pre-filling and no-return approaches

The use of third party data plays an important role in supporting modern tax administrations processing of tax returns and ensuring complete and accurate information in assessments. While post-assessment crosschecking of information remains the norm in most Forum on Tax Administration (FTA) countries, many administrations report strategies to extend the range of data sources used to improve both coverage of the regime and the quality of the pre-filled return. The majority of countries report that moving to pre-assessment verification is a high priority in their current compliance strategy, as is extending the use of data provided from third parties. This chapter describes the pathway from post-assessment crosschecking to pre-filling and, where appropriate, no tax return approaches


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