Tax Administration 2023 / OECD.

Format:

Book

Author/Creator:

OECD, author, issuing body.

Series:

Tax Administration Series

Language:

English

Subjects (All):

Tax administration and procedure.

Tax collection--United States.

Tax collection.

Physical Description:

1 online resource (177 pages)

Edition:

1st ed.

Place of Publication:

Paris : OECD Publishing, 2023.

Summary:

This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also contains an additional chapter that explores progress on the digital transformation of tax administrations. The underlying data for this report comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.

Contents:

Intro

Preface

Foreword

Acknowledgements

Reader's guide

Tax Administrations covered by the report

ISORA data gathering process and reporting

2020 changes to the ISORA structure and process

Survey management

Data available to the public

Data comparability

Data from the Inventory of Tax Technology Initiatives

Publication structure

Structure

Tables and figures

Forum on Tax Administration

Caveat

References

Abbreviations and acronyms

Executive summary

Tax Administration 3.0

Supporting taxpayer compliance

Reducing taxpayer burdens

Tax administration resources

International cooperation

Note

1 Introduction

2 Responsibilities and collection

Introduction

Learning from working practices during the COVID-19 pandemic

Revenue collections recover from the impact of COVID-19

Responsibilities of tax administrations

Revenue collections

Net collections by tax administrations averages 21% of jurisdiction GDP

Net collections by tax administrations averages 61% total jurisdiction revenue

Streamlining collections: Withholding at source

Annex 2.A. Links to supporting material (accessed on 26 May 2023)

3 Registration and identification

Levels of registration

Registration channels

Integration with other parts of government

Identity management

Common approaches to digital identity

4 Assessment

Use of e-channels for filing and paying

Pre-filled returns

On-time return filing

On-time payment

Refunds and credits

Annex 4.A. Links to supporting material (accessed on 26 May 2023)

5 Services

Taxpayer insights

Managing service demand

Supporting self-service

Virtual assistants

Mobile applications.

Digital inclusion

Collaborative services

Annex 5.A. Links to supporting material (accessed on 26 May 2023)

6 Verification and compliance management

Compliance risk management

Increasing availability of data

Sharpened targeting of risks

Data science

Taxpayer programmes

Planning for future risks

Delivery of compliance actions

Electronic compliance checks

Audits

Moving audit work to a virtual environment

Tax crime investigations

Annex 6.A. Links to supporting material (accessed on 26 May 2023)

7 Collection

Features of a debt collection function

Performance in collecting outstanding debt

Preventive approaches

8 Disputes

Dispute resolution review mechanisms

Performance in dispute resolution

Dispute prevention

Rulings

Co-operative compliance programmes

International Compliance Assurance Programme

Joint audits

9 Budget and workforce

Budget and information and communication technology

Operating expenditures

Components of tax administration operating expenditure

Capital expenditure

Cost of collection

Information and communication technology

Workforce

Staff usage by function

Staff metrics

Age profiles

Length of service

Gender distribution

Staff attrition

Supporting staff

Developing staff capability

Annex 9.A. Links to supporting material (accessed on 26 May 2023)

10 Digital transformation journeys

Building block 1: Digital Identity

Building block 2: Taxpayer touchpoints

Building block 3 Data management and standards

Building block 4: Tax rule management and application

Building block 5: New skill sets

Digital culture.

Building block 6: Governance frameworks

Annex 10.A. Links to supporting material (accessed on 26 May 2023)

Annexes

Annex A. Data tables

Annex B. Participating tax administrations.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-47677-6

92-64-88115-8