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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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Using digital delivery to enhance the integrity of tax systems

Developments in digital technology and in the analytical tools available to tax administrations will facilitate fundamental changes in the way that tax is assessed, verified and collected. This has the potential to increase compliance while reducing burdens significantly, including direct costs, and freeing up resources for more productive activities. Tax administrations are at different stages of digital maturity and will profit from exchange of best practices and practical experience, in particular in the light of the pace of technological change, the associated change management issues and the proliferation of legacy systems. This chapter looks at the building blocks of digital delivery, in particular robust identification of taxpayers and integration of natural systems, and suggests further work on measurement of outcomes.

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