Advanced Analytics for Better Tax Administration Putting Data to Work (eBook)

Oecd (Autor)

eBook Download: PDF

2016 | 1. Auflage
60 Seiten
OECD Publishing (Verlag)
978-92-64-25645-3 (ISBN)

Infos

This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations. The report provides practical examples of how administrations are currently utilising advanced analytics, and discusses key topics, including organisational arrangements, governance, management and data. The report also discusses how administrations are utilising analytics to improve their operations and deliver better outcomes to taxpayers. Finally, it sets out conclusions, recommendations and next steps. 

This report has been prepared by the Forum on Tax Administration’s Advanced Analytics Programme. The work was initiated by the FTA Bureau following the biennial conference on Advanced Analytics hosted by the Irish Revenue Commissioners in March 2015. That workshop identified member country interest in undertaking work to identify member experience in analytics delivery and share information on both the technologies and tools they were using.

Inhalt

Table of contents 9
Preface 5
Foreword 7
Executive summary 13
Chapter 1. Introduction to analytics use in tax administrations 17
Background 18
Report objectives 18
Methodology 19
Box 1.1. What is “Advanced Analytics”? 19
Chapter 2. Advanced analytics activities 21
Advanced analytics activities by country 22
Table 2.1. Summary of activities by country 22
Advanced analytics for audit case selection 22
a) Value of large datasets 23
b) Importance of assessing against next-best alternative 23
c) The role of social network analysis 23
d) Power of fine-grained models 24
e) Role of unsupervised learning methods 25
f) Other case-selection projects of interest: 25
Advanced analytics for filing & payment compliance
Use of experimental designs 26
Blending predictive modelling and experimentation 26
Box 2.1. Canada’s use of data mining models for non-filer programmes 27
Advanced analytics for debt management 28
Advanced analytics for taxpayer service 29
Box 2.2. Text mining of inbound emails in Singapore 29
Advanced analytics for policy evaluation 30
Box 2.3. China’s assessment of the impact of value-added tax reform 31
Advanced analytics for taxpayer segmentation 32
Chapter 3. Advanced analytics in the wider organisation 33
Structural integration 34
a) The centralised approach 34
b) The de-centralised approach 35
Cultural integration 36
Chapter 4. Managing advanced analytics projects effectively 39
Project governance 40
Box 4.1. Centralised governance of advanced analytics in Ireland 41
Project prioritisation 42
Box 4.2. Australia: Use of “weighted shortest job first” for project prioritisation 42
Project management 43
Project evaluation 44
Change management 45
Box 4.3. The Netherlands: Advanced analytics change management 46
Chapter 5. Resourcing advanced analytics projects: Tools & data
Advanced analytics tools – commercial and open-source options 50
Satisfaction with current tools 50
Table 5.1. Reported satisfaction with analytics tools along 4 key dimensions 50
Overview of tools used 50
Table 5.2. Usage of and familiarity with analytics software and programming languages (self-reported) 51
Use of open-source tools 51
Box 5.1. New Zealand: Open source and innovation 52
Access to the right data for advanced analytics 53
Access to data 53
Data representativeness 53
Advanced analytics and unstructured data 54
Data comprehensiveness 54
Chapter 6. Findings and recommendations for better use of advanced analytics 57
Findings 58
Recommendations 59
Bibliography 59

Produkt-Details

• Erscheint lt. Verlag: 13.5.2016
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 92-64-25645-8 / 9264256458
• ISBN-13: 978-92-64-25645-3 / 9789264256453