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|Additional Physical Format:||Print version:
Tax administration 2013.
Paris : OECD, ©2013
|Material Type:||Document, Government publication, International government publication, Internet resource|
|Document Type:||Internet Resource, Computer File|
|Description:||1 online resource (375 pages) : illustrations, map|
|Contents:||Table of contents; Abbreviations and Acronyms; Executive summary; Introduction; Institutional arrangements for tax administration; Key points; Introduction; The revenue body as an institution; The extent of revenue body autonomy; Scope of responsibilities of the revenue body; Special governance arrangements; Special institutional arrangements for dealing with taxpayers' complaints; Bibliography; The organisation of revenue bodies; Getting organised to collect taxes; Office networks for tax administration; Large taxpayer operations. Managing the tax affairs of high net worth individuals taxpayersBibliography; Selected aspects of strategic management; Key points and observations; Managing for improved performance; Reporting revenue body performance; Summary observations; Managing and improving taxpayers' compliance; Bibliography; Human resource management and tax administration; Key points; Aspects of HRM Strategy; Changes in policy in aspects of HRM within revenue bodies; Staff metrics: Staff numbers and attrition, age profiles and qualifications; Resources of national revenue bodies; Key points and observations. The resources of national revenue bodiesImpacts of recent Government decisions on revenue bodies' budgets; Overall tax administration expenditure; Measures of relative costs of administration; International comparisons of administrative expenditure and staffing; Bibliography; Operational performance of revenue bodies; Key points and observations; Tax revenue collections; Refunds of taxes; Taxpayer service delivery; Are you being served? Revenue bodies' use of service delivery standards; Tax verification activities; Tax disputes; Tax debts and their collection; Bibliography. The use of electronic services in tax administrationKey points; Provision and use of modern electronic services; Bibliography; Tax administration and tax intermediaries; Introduction; The population and work volumes of tax intermediaries; Regulation of tax intermediaries; The services and support provided to tax intermediaries; Bibliography; Legislated administrative frameworks for tax administration; Key findings and observations; Introduction; Taxpayers' rights and charters; Access to tax rulings; Taxpayer registration; Collection and assessment of taxes; Administrative review. Enforced collection of unpaid taxesInformation and access powers; Tax offences (including policies for voluntary disclosures); Bibliography; Annex A. Aggregate Tables; Annex B. Participating revenue bodies.|