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Tax Administration 2017 - Comparative Information on OECD and Other Advanced and Emerging Economies.

Author: OECD Publishing
Publisher: Paris : OECD Publishing, 2017.
Edition/Format:   eBook : Document : EnglishView all editions and formats
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Publishing, OECD.
Tax Administration 2017 - Comparative Information on OECD and Other Advanced and Emerging Economies.
Paris : OECD Publishing, ©2017
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: OECD Publishing
ISBN: 9789264279124 9264279121
OCLC Number: 1009243345
Notes: ""Box 4.1. Integrated approach to managing risks""
Description: 1 online resource (205 pages)
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 --
Introduction --
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

Abstract:

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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