Changing Tax Compliance Environment and the Role of Audit (eBook)

Oecd (Autor)

eBook Download: PDF

2017 | 1. Auflage
96 Seiten
OECD Publishing (Verlag)
978-92-64-28218-6 (ISBN)

Infos

The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.

Inhalt

Table of contents 9
Preface 5
Foreword 7
Abbreviations and acronyms 13
Executive summary 15
Chapter 1. The changing tax compliance environment 19
1.1. The core elements of effective tax administration 20
1.2. Compliance related activities 21
Figure 1.1. Framework for timing of compliance activities 22
1.3. New tools and technologies 23
Figure 1.2. Staff usage by function, 2015 24
Figure 1.3. The revenue body environment 25
1.4. The changing mix of compliance activity 25
Note 28
References 28
Chapter 2. Tax compliance strategies 31
2.1. Introduction 32
2.2. Compliance strategies since 2004 – improving targeting 32
Figure 2.1. Compliance risk management process 33
2.3. Understanding and influencing taxpayer behaviour 35
Figure 2.2. Tax compliance model 37
2.4. The link between enforcement and compliance 38
2.5. Current priorities in managing compliance risk 38
Figure 2.3. Priority of compliance interventions, 2015 39
Figure 2.4. Use of third party data, 2015 40
Box 2.1. VAT real time risk model 42
Box 2.2. Use of certified cash registers 44
Box 2.3. Collaboration with software developers to integrate tax into taxpayers’ natural systems 46
Figure 2.5. Co-operative compliance approaches – Existence and implementation status, 2015 48
Box 2.4. Liaison Officer Initiative (LOI) – Canada Revenue Agency 49
Box 2.5. Multinational Enterprises Compliance Focus – Inland Revenue New Zealand 49
2.6. The journey upstream 50
Figure 2.6. Salary payment solution for SME – Estonian Tax and Customs Board 51
Box 2.6. Salary payment solution for SME – Estonian Tax and Customs Board 51
Box 2.7. Pre-filled returns and compliance 52
Box 2.8. Staff capabilities 54
Box 2.9. ATO Nearest Neighbour Model 55
Notes 55
References 56
Chapter 3. Tax audits in a changing environment 59
3.1. The role of tax audit 60
3.2. The mix of activities changing the role of tax audit 61
Figure 3.1. Existence of a formal approach for identifying, assessing and prioritising key compliance risks and whether the risks and results in addressing the risks are made public, 2015 65
Box 3.1. General Taxpayer Classification System (the ADMIRAL) – Hungarian National Tax and Customs Administration (NTCA) 65
Box 3.2. Polish Tax Administration: Standard Audit File-TAX (SAF-T) 68
Box 3.3. International standards SAF – MOSS Europe 68
Box 3.4. Engagement with taxpayers – Estonia 69
Box 3.5. Switzerland: Bottom-up strategy 71
Box 3.6. Payment Thinking in a multilateral case involving Italy and the Netherlands 71
Box 3.7. Use evidence from others in audit: The Netherlands’ layer model 72
Box 3.8. Invoice software certification – Portugal 74
Box 3.9. Data sources 75
Box 3.10. Social Network Analysis – Singapore 77
Box 3.11. The Auditor’s Workbench programme – United States 78
Box 3.12. iCase Singapore 79
Note 80
References 80
Chapter 4. Co-operation on cross-border audits 81
4.1. Introduction 82
4.2. Current experience of co-operation 83
Figure 4.1. Approaches for cross-border exchange of information for tax purposes 83
Box 4.1. Experiences of an MNE with an MLC involving multiple countries 86
Box 4.2. Pilot project Joint Audits by Germany and the Netherlands 87
4.3. Areas for improvements to international audits 88
Notes 89
References 90
Chapter 5. Recommendations for better tax compliance and audits 91
Recommendations 92

Produkt-Details

• Erscheint lt. Verlag: 29.9.2017
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 92-64-28218-1 / 9264282181
• ISBN-13: 978-92-64-28218-6 / 9789264282186