Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies (eBook)

Oecd (Autor)

eBook Download: PDF

2017 | 1. Auflage
208 Seiten
OECD Publishing (Verlag)
978-92-64-27912-4 (ISBN)

Infos

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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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 "e;inside view"e; 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.

Inhalt

Foreword 4
Preface 6
Acknowledgements 8
Abbreviations 16
Executive summary 18
Reader’s guide 22
Notes 25
Part I. Comparative information on tax administrations 26
Chapter 1. The changing face of tax administration 28
Introduction 29
Figure 1.1. Tax administration eco-system 29
Globally connected 30
Technologically enabled 30
Collaborative and integrated 30
Data and insight led 31
Better informed compliance management 31
Enabled workforce 32
And finally 32
Chapter 2. Tax collection 34
Figure 2.1. Key figures related to the administrations covered in this publication, 2015 35
Net collections by tax administrations averages 20% of jurisdiction GDP 35
Net collections by tax administrations averages 54% total jurisdiction revenue 35
Figure 2.2. Net revenue collected as a percent of gross domestic product, 2014 36
Figure 2.3. Net revenue collected as a percent of total government revenue, 2014 36
Figure 2.4. Average net revenue collections by major revenue type, 2015 37
Figure 2.5. Tax administration staff usage by function, 2015 37
Tax audit is the dominant administration function using just under one-third of staff 37
Table 2.1. Percent of tax administration staff usage by function, 2013 and 2015 38
Tax administrations covered in this survey have more than 750 million customers 38
Figure 2.6. Taxpayer registrations by tax type, 2015 38
Tax administration is big business globally 38
Note 39
References 39
Chapter 3. Institutional arrangements of tax administrations 40
Introduction 41
Increasing responsibilities of tax administrations 41
Figure 3.1. Tax administrations – wider roles, 2015 42
Figure 3.2. Tax administrations – involvement in the collection of SSC, 2015 42
Box 3.1. Institutional arrangements 43
Institutional arrangements for tax administrations 43
Figure 3.3. Institutional frameworks, 2015 44
Autonomy of operations 45
Governance arrangements 46
Box 3.2. Board arrangements 46
Table 3.1. Taxpayer’s rights and obligations 47
Policy advice 48
Figure 3.4. Taxpayer rights formally defined, 2015 48
Figure 3.5. Existence of special body for dealing with taxpayers’ complaints, 2015 48
Box 3.3. Taxpayers rights and obligations 48
Organisational features 49
Box 3.4. Finland – replacing legacy tax systems with tax COTS application 50
Box 3.5. China – administrative challenges in implementing VAT reform 51
Large Business and High Net Wealth Individuals 52
Figure 3.6. Large taxpayer offices/programmes, 2015 53
Figure 3.7. HNWI programmes, 2015 53
Chapter 4. Tax compliance risk 54
Framework for compliance risk management 55
Figure 4.1. Compliance risk management process 55
The emerging practice of compliance risk management 55
Current compliance strategies 56
Box 4.1. Integrated approach to managing risks 57
Compliance interventions 58
Figure 4.2. Priority of compliance interventions, 2015 58
Key segments 58
Managing Large Business Compliance 58
Box 4.2. Integrated risk assessment for large business 59
Managing HNWI compliance 59
Box 4.3. Dedicated HNWI programme 60
Managing SME compliance 60
Managing the shadow economy 60
Electronic cash registers and electronic invoicing 61
Box 4.4. Use of certified cash registers 61
Inter-agency co?operation and innovation 62
Box 4.5. Co?operation and innovation 62
Sharing economy 63
Tax gap measurements, random audits and robust monitoring of risk 63
Figure 4.3. Use of tax gap methodology, 2015 64
Random audits 64
Leveraging third-party data 64
Figure 4.4. Use of third party data, 2015 65
Box 4.6. Voluntary disclosure programme 65
Voluntary disclosure mechanisms 65
References 66
Chapter 5. The changing role of tax service providers 68
Introduction 69
The role of tax service providers 69
Box 5.1. Working with tax service providers 70
Regulation of tax service providers 70
Table 5.1. Services and registration of tax service providers, 2015 71
Services offered to tax service providers 71
Figure 5.1. Specialised services provided to tax service providers, 2015 71
New actors and technologies entering the market 72
New tax administration business models 72
Box 5.2. Exposing business rules and APIs 73
Box 5.3. Collaboration with software developers 73
Box 5.4. Advice for implementation for Engagement and Involvement approaches 74
References 75
Chapter 6. Performance of tax administrations 76
Introduction 77
Figure 6.1. Overview of core tax administration functions 77
Registration 78
Levels of registration 78
Figure 6.2. Registration of active personal income taxpayers as percentage of citizen population, 2015 78
Joined-up processes across government 79
Box 6.1. Registration and identification 79
Identity management 80
Box 6.2. Security and authentication 80
Box 6.3. Identity protection 81
Identity across borders 81
Box 6.4. Cross border identity management 82
Assessment 82
Use of e-channels for filing and paying 83
Table 6.1. Return filing rates by channel (in percent) 83
Table 6.2. Payment rates by channel (for CIT, PIT and VAT) 83
Pre-filled returns 83
Figure 6.3. Categories of third party information used in pre-filled returns, 2015 84
Box 6.5. Foreign Account Tax Compliance Act (FATCA) Data 84
On-time return filing 85
Table 6.3. Average on-time filing rates by tax type 85
Figure 6.4. PIT and CIT on-time filing rates, 2015 86
Figure 6.5. VAT on-time filing rates – VAT monthly filers vs. VAT annual filers, 2015 86
On-time payment 87
Table 6.4. Average on-time payment rates by tax type 87
Figure 6.6. Range in on-time payment performance by tax type, 2015 88
Data management 88
Box 6.6. Data management and storage 89
Taxpayer service 89
Managing service demand 90
Table 6.5. Service demand by channel 90
Figure 6.7. Dominant contact channel, 2015 91
Box 6.7. Managing demand 91
Supporting self-service 92
Box 6.8. Supporting self-service 93
Box 6.9. Mobile app and tax 94
Providing rulings 95
Increasing taxpayer satisfaction 96
Table 6.6. Taxpayer satisfaction surveys by taxpayer segment, 2015 96
Compliance by design 96
Box 6.10. User design and engagement 97
Verification 97
Case selection 97
Figure 6.8. Most common verification case selection criteria, 2015 98
Information and access powers 98
Figure 6.9. Information and access powers, 2015 98
Box 6.11. Information and Access powers 99
Coverage and results 99
Box 6.12. VAT real time risk model 99
Figure 6.10. PIT audit coverage and adjustment rates, 2015 100
Figure 6.11. CIT audit coverage and adjustment rates, 2015 101
Figure 6.12. VAT audit coverage and adjustment rates, 2015 101
Box 6.13. Innovation in VAT 102
Figure 6.13. Verification adjustment ratio by audit type, 2015 102
Table 6.7. Verification adjustment rate by segment, 2015 103
Collection of verification assessed debt 103
Table 6.8. Administrations that track the collection of verification debt, 2015 103
Tax and crime 104
Table 6.9. Participation in tax and crime work 104
Box 6.14. Tax and crime 104
Table 6.10. Summary of tax and crime work 105
Collections 105
Performance in collecting outstanding debt 106
Figure 6.14. Total year-end tax debt as a percent of total net revenue, 2011-15 107
Figure 6.15. Movement in total year-end collectable tax debt, 2011-15 107
Figure 6.16. Movement in tax debt cases between 2014 year-beginning and 2015 year-end 108
Figure 6.17. Make-up of tax debt older than 12 months (CIT, PIT, VAT), 2015 109
Information and access powers 109
Figure 6.18. Powers to assist managing debt, 2015 109
Figure 6.19. Powers to assist collection, 2015 110
Figure 6.20. Powers to assist enforcement of debt, 2015 111
Advanced analytics and treatment strategies 111
Box 6.15. Predictive modelling 111
Box 6.16. Automated enforcement 112
Preventive approaches 112
Box 6.17. Education and communication 113
Cross-border collection 113
Box 6.18. Cross border collection activity 113
Disputes 114
Box 6.19. Appeal and review processes 114
Figure 6.21. Number of administrative review cases initiated per 1 000 active PIT & CIT taxpayers, 2015
Figure 6.22. Changes in the number of administrative review cases at year-end, 2013 to 2015 115
Figure 6.23. Percentage of cases resolved in favour of the tax administration, 2015 116
Box 6.20. Settling large tax disputes 116
Notes 117
References 117
Chapter 7. Budget and human resources 120
Introduction 121
Budgetary pressure 121
Figure 7.1. Salary cost as a percent of total operating budget, 2015 121
Productivity and innovation 122
Box 7.1. Tax administration economy and efficiency measures 122
Figure 7.2. Administration’s approaches to innovation, 2015 123
Information technology 124
Figure 7.3. Development of primary IT solutions, 2015 124
Figure 7.4. IT from external/both: Product type, 2015 124
Outsourcing 124
Box 7.2. Outsourcing debt collection, 2015 125
Figure 7.5. Most common administrative functions/operations fully or partially outsourced, 2015 126
Workforce 126
Figure 7.6. Double pressure on workforce 126
Staff usage by function 127
Figure 7.7. Staff usage by function, 2015 127
Staff metrics 128
Figure 7.8. Age profiles of tax administration staff, 2015 128
Figure 7.9. Age profiles of general labour force, 2015 129
Figure 7.10. Average length of service vs. average age profile, 2015 130
Figure 7.11. Percentage of female staff – total female staff vs. female executives, 2015 130
Figure 7.12. Attrition and hire rates, 2015 131
Human resource management 131
Table 7.1. Human resource management approaches, 2015 132
Box 7.3. Succession planning and leadership programmes 132
Human resource autonomy 132
Table 7.2. Human resource autonomy, 2015 133
Staff satisfaction and performance management 133
Table 7.3. Staff satisfaction and performance management, 2015 134
Remuneration 134
Table 7.4. Remuneration, 2015 134
Capability change 134
Box 7.4. Capability change 135
Figure 7.13. Number of administrations having specialised positions, 2015 136
Box 7.5. Delivery of tax administration capacity building 136
Notes 137
References 137
Part II. Topical issues in tax administration 138
Chapter 8. Advanced analytics 140
What is advanced analytics? 141
Application of advanced analytics 141
Figure 8.1. Use of advanced analytics 142
Audit case selection 142
Filing & payment compliance and debt management
Box 8.1. Data mining models for non-filer programmes 143
Taxpayer service 143
Box 8.2. Text mining of inbound emails 143
Policy evaluation 144
Organisational management of advanced analytics projects 144
Governance 144
Figure 8.2. Key characteristics of advanced analytics projects 145
Box 8.3. Centralised governance of advanced analytics 145
Project management 145
Data management 146
Change management 146
Building capability 146
Next steps 146
References 147
Chapter 9. Co?operative approaches to tax 148
Mutual or conflicting interests 149
Figure 9.1. Co?operative compliance approaches – Existence and implementation status, 2015 149
Figure 9.2. Nature of co?operative compliance programmes, 2015 150
Risk management and taxpayer behaviour – the background to co?operative compliance 150
Box 9.1. Use of legislation 150
Figure 9.3. Co?operative compliance programmes: Features and requirements, 2015 151
Box 9.2. Use of tax risk management 152
Tax control framework – the central pillar 152
Exiting co?operative compliance 153
Next steps 154
References 154
Chapter 10. Insights from innovations in tax debt management 156
Innovation in tax debt management 157
Use of advanced data analysis in tax debt management 157
Box 10.1. Debt risk modelling 157
Segmentation 158
Box 10.2. Segmentation 158
Behavioural approaches 159
Campaign based activities 159
Outbound calling 159
Box 10.3. Outbound call campaign 160
Non-filers and outbound calls 160
Figure 10.1. Phone campaign results – self employed, Norway 161
Figure 10.2. Phone campaign results – limited companies, Norway 161
Reminder calling 161
Next steps 161
References 162
Chapter 11. Using digital delivery to enhance the integrity of tax systems 164
Digital delivery and the evolution of compliance 165
Stronger identity security 165
Integration with natural systems 167
Emerging technology 168
Measuring the impact of digital delivery 168
And finally 169
References 169
Chapter 12. Large business and international 170
Compliance risk management 171
International collaboration 171
Co?operative compliance 172
Tax certainty 173
Future direction 174
Notes 174
References 175
Chapter 13. Improving mutual agreement procedures 176
Figure 13.1. Evolution of the inventory of MAP cases in OECD member countries, 2006-15 177
Precursors of the BEPS Action 14 minimum standard 178
BEPS Action 14 minimum standard 178
Innovative approaches to prevent disputes and for quicker resolution 179
Note 181
References 181
Chapter 14. The measurement of tax gaps 182
What is the tax gap and why measure it? 183
Figure 14.1. Tax gap measurement and random audits 183
Measurement and design options 183
Box 14.1. Measuring tax gaps 184
Figure 14.2. HMRC’s interpretation of the tax gap 185
Alternative approaches to measuring the tax gap 186
Figure 14.3. Effect of information reporting on individual income tax reporting compliance, tax years 2008?10 186
Limitations of tax gap estimates 187
Note 187
References 188
Chapter 15. Third-party data management – the journey from post-assessment crosschecking to pre-filling and no-return approaches 190
The pre-filled “pathway” 191
Figure 15.1. A pre-filling maturity “pathway” 191
Post-assessment 192
Box 15.1. Combining information from multiple sources 192
Transformation phase 193
Box 15.2. Collection of data for third parties 193
Box 15.3. Working with third parties to obtain data 194
Pre-assessment verification 195
Box 15.4. Bringing it together 196
Note 196
References 196
Part III. Annexes 198
Annex A. Data tables 200
Annex B. Participating tax administrations 202

Produkt-Details

• Erscheint lt. Verlag: 29.9.2017
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 92-64-27912-1 / 9264279121
• ISBN-13: 978-92-64-27912-4 / 9789264279124