Tax administration 2017 : comparative information on OECD and Other advanced and emerging economies.

Format:

Book

Author/Creator:

Organisation for Economic Cooperation and Development, author, issuing body.

Contributor:

Organization for Economic Cooperation and Development, Editor.

Series:

Tax Administration, 2307-7727

Language:

English

Subjects (All):

Tax administration and procedure.

Fiscal policy.

Taxation.

Physical Description:

1 online resource (206 pages) : illustrations (some color), tables, graphs.

Place of Publication:

Paris, [France] : OECD, 2017.

Summary:

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.

Contents:

Foreword

Preface

Acknowledgements

Abbreviations

Executive summary

Reader's guide

Notes

Part I. Comparative information on tax administrations

Chapter 1. The changing face of tax administration

Introduction

Figure 1.1. Tax administration eco-system

Globally connected

Technologically enabled

Collaborative and integrated

Data and insight led

Better informed compliance management

Enabled workforce

And finally

Chapter 2. Tax collection Figure 2.1. Key figures related to the administrations covered in this publication, 2015Net collections by tax administrations averages 20% of jurisdiction GDP

Net collections by tax administrations averages 54% total jurisdiction revenue

Figure 2.2. Net revenue collected as a percent of gross domestic product, 2014

Figure 2.3. Net revenue collected as a percent of total government revenue, 2014

Figure 2.4. Average net revenue collections by major revenue type, 2015

Figure 2.5. Tax administration staff usage by function, 2015 Tax audit is the dominant administration function using just under one-third of staffTable 2.1. Percent of tax administration staff usage by function, 2013 and 2015

Tax administrations covered in this survey have more than 750Â million customers

Figure 2.6. Taxpayer registrations by tax type, 2015

Tax administration is big business globally

Note

References

Chapter 3. Institutional arrangements of tax administrations

Increasing responsibilities of tax administrations

Figure 3.1. Tax administrations

wider roles, 2015 Figure 3.2. Tax administrations

involvement in the collection of SSC, 2015Box 3.1. Institutional arrangements

Institutional arrangements for tax administrations

Figure 3.3. Institutional frameworks, 2015

Autonomy of operations

Governance arrangements

Box 3.2. Board arrangements

Table 3.1. Taxpayer's rights and obligations

Policy advice

Figure 3.4. Taxpayer rights formally defined, 2015

Figure 3.5. Existence of special body for dealing with taxpayers' complaints, 2015

Box 3.3. Taxpayers rights and obligations Organisational featuresBox 3.4. Finland

replacing legacy tax systems with tax COTS application

Box 3.5. China

administrative challenges in implementing VAT reform

Large Business and High Net Wealth Individuals

Figure 3.6. Large taxpayer offices/programmes, 2015

Figure 3.7. HNWI programmes, 2015

Chapter 4. Tax compliance risk

Framework for compliance risk management

Figure 4.1. Compliance risk management process

The emerging practice of compliance risk management

Current compliance strategies.

Notes:

Includes bibliographical references at the end of each chapters.

Description based on online resource; title from PDF title page (ebrary, viewed November 24, 2017).

ISBN:

9789264279124

9264279121

OCLC:

1009243345