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Tax Administration 2019

Comparative Information on OECD and other Advanced and Emerging Economies

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The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.

The report has three parts. The first contains four chapters that examine and comment on tax administration performance and trends up to the end of the 2017 fiscal year. The second part presents ten tax administration-authored articles providing a country view on a range of topical issues to tax administration, while part three contains all the data tables that form the basis of the analysis in this report as well as details of the administrations participating in this report.

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Behavioural insights for tax administration

As tax administrations seek to address longstanding compliance issues like closing the tax gap amidst modern challenges and greater complexity, new innovations in behavioural sciences are producing promising results by looking at old issues in new ways. At the core of tax administration and tax compliance, we are seeking to encourage compliant behaviours and deter behaviours which lead to carelessness, unintended errors or evasion. Behavioural insights provide tools to improve our understanding of why taxpayers behave the way they do and what will efficiently and effectively motivate them to take the desired actions, given their situation and circumstances. The consideration for how behavioural insights can apply to more areas is paving the way for innovative thinking for yet further prospective applications. The Forum on Tax Administration (FTA) has addressed the behavioural component to tax administration in publications such as “Understanding and Influencing Taxpayer Compliance Behaviour”, “Right from the Start”, and “Compliance by Design.” In this article we introduce behavioural insights and showcase its relevance and application to tax administrations in the context of organisational operations and strategies while highlighting some illustrative examples.

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