Tax Administration 2023
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 t...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2023.
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| Edition: | 1st ed |
| Series: | Tax Administration Series
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009769026906719 |
Table of 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
- References
- Note
- 1 Introduction
- References
- 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
- Note
- References
- Annex 2.A. Links to supporting material (accessed on 26 May 2023)
- 3 Registration and identification
- Introduction
- Levels of registration
- Registration channels
- Integration with other parts of government
- Identity management
- Common approaches to digital identity
- References
- 4 Assessment
- Introduction
- Use of e-channels for filing and paying
- Pre-filled returns
- On-time return filing
- On-time payment
- Refunds and credits
- References
- Annex 4.A. Links to supporting material (accessed on 26 May 2023)
- 5 Services
- Introduction
- Taxpayer insights
- Managing service demand
- Supporting self-service
- Virtual assistants
- Mobile applications.
- Digital inclusion
- Collaborative services
- References
- Annex 5.A. Links to supporting material (accessed on 26 May 2023)
- 6 Verification and compliance management
- Introduction
- 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
- References
- Annex 6.A. Links to supporting material (accessed on 26 May 2023)
- 7 Collection
- Introduction
- Features of a debt collection function
- Performance in collecting outstanding debt
- Preventive approaches
- References
- 8 Disputes
- Introduction
- Dispute resolution review mechanisms
- Performance in dispute resolution
- Dispute prevention
- Rulings
- Co-operative compliance programmes
- International Compliance Assurance Programme
- Joint audits
- References
- Note
- 9 Budget and workforce
- Introduction
- 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
- References
- Note
- Annex 9.A. Links to supporting material (accessed on 26 May 2023)
- 10 Digital transformation journeys
- Introduction
- 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
- References
- Annex 10.A. Links to supporting material (accessed on 26 May 2023)
- Annexes
- Annex A. Data tables
- Annex B. Participating tax administrations.
