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

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 th...

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Detalles Bibliográficos
Autor principal:	Organisation for Economic Cooperation and Development (author)
Autores Corporativos:	Organisation for Economic Cooperation and Development, author, issuing body (author), Organization for Economic Cooperation and Development, editor (editor)
Formato:	Libro electrónico
Idioma:	Inglés
Publicado:	Paris, [France] : OECD 2017.
Colección:	Tax Administration,
Materias:	Tax administration and procedure. Fiscal policy. Taxation. Tax Administration And Procedure Business & Economics
Ver en Biblioteca Universitat Ramon Llull:	https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704652506719

Tabla de Contenidos:

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, 2015BoxÂ 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.

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

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