Tax Administrations and Capacity Building A Collective Challenge (eBook)

Oecd (Autor)

eBook Download: PDF

2016 | 1. Auflage
76 Seiten
OECD Publishing (Verlag)
978-92-64-25663-7 (ISBN)

Infos

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.

Inhalt

Table of contents 11
Preface 5
Foreword 7
Acknowledgements 9
Acronyms, abbreviations and key definitions 13
Executive summary 15
Chapter 1. Introduction 19
Context and background 20
Box 1.1. G20 tax priorities 20
Methodology 20
Purpose and structure of the report 21
Bibliography 21
Note 21
Chapter 2. Overview of current tax capacity building landscape 23
The role of capacity building for effective taxation 24
Box 2.1. Tax administration capacity building needs 24
BEPS and automatic exchange of information 25
Box 2.2. BEPS in the developing country context 25
Need for broader response 26
Box 2.3. G20 Development Working Group 26
Institutional landscape 27
Box 2.4. OECD Global Relations Programme 27
Recent key developments 28
Support for G20 priorities 28
Box 2.5. BEPS Toolkits for Developing Countries 29
Box 2.6. Spain’s AEOI pilot with Colombia 30
Tax Inspectors Without Borders 30
Box 2.7. Netherlands’ TIWB experience: Ghana Project 30
Tax Administration Diagnostic Assessment Tool 31
Revenue Administration Fiscal Information Tool 31
Tax and Development Transfer Pricing Assistance Programme 32
Box 2.8. Selected Transfer Pricing Assistance Programme results 32
Task Force on Tax and Development 32
Role of tax administrations 32
Box 2.9. Italy’s engagement with Albania 33
Box 2.10. Developing countries and BEPS 34
Note 34
Bibliography 34
Chapter 3. Domestic organisation of capacity building assistance 37
Strategies 38
Box 3.1. Spain and the EUROsociAL Programme 39
Box 3.2. Taking a “whole of government” approach to maximise policy coherence and aid effectiveness 39
Box 3.3. “The Belt and Road” Initiative and China SAT’s Delivery Efforts 40
Box 3.4. Australia’s Tax and Development Framework 41
Box 3.5. Japan: Relationship with the Development Agency for the Implementation of Technical Co-operation 42
Programme development 42
Delivery approach 43
Box 3.6. Irish Revenue’s co-operation with the Revenue Authority of Rwanda 44
Box 3.7. Japan’s comprehensive delivery approach 44
Box 3.8. Regional Focus for Capacity Building Efforts 45
Table 3.1. Bilateral (one-to-one) versus multilateral (one-to-many) capacity building approaches 46
Box 3.9. The importance of networking: New Zealand Inland Revenue’s experience 47
Box 3.10. China’s emphasis on training 47
Resourcing 48
Box 3.11. HMRC Tax Capacity Building Unit and Tax Expert Unit 48
Tracking and evaluation of impacts and results 49
Box 3.12. United States Office of Technical Assistance 50
Bibliography 51
Chapter 4. Leveraging technology for tax capacity building 53
Using technology to work smarter 54
E-learning 54
Box 4.1. Canada: Tax audit fundamentals 55
Knowledge-sharing 55
Box 4.2. Electoral Knowledge Network Practitioners’ network 55
Knowledge Sharing Platform prototype 56
Figure 4.1. Knowledge sharing platform value proposition 56
Figure 4.2. Knowledge Sharing Platform hub-based model 57
Bibliography 58
Chapter 5. Enhancing co-operation for tax capacity building 59
Co-ordination among donor tax administrations 60
Box 5.1. BRICS countries’ commitment to tax capacity building co-operation 60
Box 5.2. South Africa’s collaboration with others to deliver assistance 61
Box 5.3. Partnerships with regional tax organisations 62
Connecting the FTA to the work of others 63
Table 5.1. Examples of co-operation between organisations 63
Figure 5.1. FTA members’ footprint with selected organisations and initiatives 64
Bibliography 65
Chapter 6. The tax administration capacity building framework 67
Figure 6.1. The tax administration capacity building framework 68
Figure 6.2. The tax administration capacity building framework 70
Chapter 7. Observations and recommendations 71
Observations 72
Recommendations 73
Bibliography 75

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: 92-64-25663-6 / 9264256636
• ISBN-13: 978-92-64-25663-7 / 9789264256637