- •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 taxpayers
- •Bibliography
- •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 bodies
- •Impacts 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 administration
- •Key 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 taxes
- •Information and access powers
- •Tax offences (including policies for voluntary disclosures)
- •Bibliography
212 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES
Tax verification activities
As discussed in Chapter 5, tax audit and verification activities represent a major investment of revenue body resources in surveyed countries. Based on the data in Table 5.6 in Chapter 5, around 40% of surveyed revenue bodies reporting detailed information indicated that over 30% of staff resources (FTEs) are devoted to tax audit, investigation, and other verification-related activities. For this reason alone, the resources used for verification activities and the contribution they make to revenue collections and rates of compliance are of considerable interest to all revenue bodies.
For the purposes of this and prior series, “verification activities” are defined as “comprising all of the activities typically undertaken by revenue bodies to check whether taxpayers have properly reported their tax liabilities in the returns filed by them”. The primary verification activity undertaken by revenue bodies is usually described by the term “tax audit” (including field, desk, or correspondence audits) or “tax control”. Less frequently used terms are “examinations”, “investigations”, and “enquiries”. It is also known that across revenue bodies “audit” activities vary in their scope and intensity, and indeed in the precise nature of actions taken by officials that are deemed to constitute an “audit”. Revenue bodies also carry out various other activities (e.g. in-depth fraud investigations, income/document matching checks, phone inquiries, computer-based edit and mathematical checks, and inspections of books and records) that can result in changes to taxpayers’ reported liabilities. For this series, the information provided aims to reflect all forms of the verification activity undertaken by revenue bodies. It does not aim to include work, and resultant taxes and penalties, associated with returns filed by taxpayers after follow-up non-filing enforcement related actions.
Aggregate Table A9 located at the end of this series set out aggregates over a seven year period (2005 to 2011) of the total value of assessments results from all verification acitives reported by revenue bodies for this and prior series.
Tables 6.11, 6.12, and 6.13 aim to provide an idea of the scale of tax audit and related verification activities, in terms of the numbers of actions taken/taxpayers reviewed and the value of assessments resulting from such actions. Significantly;
All taxpayer categories
The aggregate value of verification results (i.e. assessed tax and penalties) as a proportion of net annual revenue collections for 2011 varied widely:
-17 revenue bodies total assessments of less than 2% net revenue collections;
-14 reported aggregate results in the range 2 to 4%;
-9 reported aggregate results in the range 4 to 8%; and
-3 reported aggregate results exceeding 8% (i.e. Brazil, Belgium, and Italy); in the case of Italy, the amount was of the order of 20%, reflecting a major intensification of anti-fraud and tax evasion efforts over the last two years.
Seven revenue bodies (including three from OECD countries) failed to report the results of their verification activities.
Viewed over a four/five year period where relevant data were available, just over one fifth of revenue bodies (including Australia, Chile, Italy, Latvia, Romania, Slovenia, and Spain) reported consistent increases in the aggregate value of their verification outputs.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 213
Table 6.11. Verification actions: Number completed for all taxpayer categories
|
|
|
Number of completed verification actions (nearest 000s)/1 |
|
|
||
Country |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
OECD countries |
|
|
|
|
|
|
|
Australia |
1 035 |
808 |
805 |
847 |
1 041 |
808 |
898 |
Austria |
66 |
74 |
75 |
78 |
81 |
84 |
85 |
Belgium |
6 000 |
7 000 |
4 000 |
4 026 |
4 714 |
538 |
656 |
Canada/2 |
n.a. |
2 981 |
2 669 |
2 856 |
3 070 |
2 729 |
2 857 |
Chile |
253 |
238 |
250 |
326 |
388 |
549 |
601 |
Czech Rep. |
30 |
27 |
22 |
129 |
139 |
98 |
68 |
Denmark |
n.a. |
n.a. |
n.a. |
1 200 |
800 |
74 |
61 |
Estonia |
n.a. |
n.a. |
n.a. |
2 |
2 |
3 |
3 |
Finland |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
143 |
131 |
France |
52 |
52 |
52 |
52 |
52 |
1 052/2 |
1 051/2 |
Germany |
482 |
459 |
453 |
448 |
434 |
426 |
411 |
Greece |
11 |
14 |
14 |
13 |
10 |
15 |
22 |
Hungary |
299 |
279 |
246 |
60 |
60 |
188 |
206 |
Iceland |
n.a. |
n.a. |
n.a. |
637 |
693 |
n.a. |
n.a. |
Ireland |
113 |
190 |
266 |
361 |
374 |
466 |
558 |
Israel |
n.a. |
n.a. |
n.a. |
n.a. |
n.a |
29 |
28 |
Italy |
1 587 |
1 230 |
1 486 |
1 511 |
1 309 |
1 183 |
1 154 |
Japan |
1 229 |
1 365 |
1 393 |
1 417 |
1 323 |
1 270 |
1 216 |
Korea |
26 |
22 |
19 |
15 |
15 |
18 |
18 |
Luxembourg |
27 |
27 |
28 |
29/2 |
26/2 |
32/2 |
37/2 |
Mexico |
105 |
115 |
119 |
103 |
138 |
n.a. |
n.a. |
Netherlands |
1 315 |
1 345 |
1 446 |
1 158 |
1 049 |
691 |
559 |
New Zealand |
15 |
11 |
10 |
8 |
8 |
8 |
8 |
Norway |
505 |
599 |
530 |
334 |
345 |
n.a |
n.a |
Poland |
2 443 |
2 516 |
2 833 |
2 964 |
3 058 |
3 294 |
3 323 |
Portugal |
118 |
132 |
128 |
138 |
143 |
113 |
91 |
Slovak Rep. |
35 |
31 |
25 |
53 |
54 |
793 |
675 |
Slovenia |
4 |
5 |
6 |
73 |
85 |
100 |
103 |
Spain/2 |
n.a. |
n.a. |
4 244 |
4 948 |
5 386 |
6 180 |
7 031 |
Sweden |
n.a. |
563 |
578 |
511 |
375 |
455 |
489 |
Switzerland |
9 |
9 |
9 |
10 |
10 |
8 |
8 |
Turkey |
105 |
110 |
136 |
58 |
68 |
n.a. |
n.a. |
United Kingdom |
193 |
238 |
220 |
n.a. |
n.a. |
804 |
679 |
United States |
4 786 |
5 868 |
6 310 |
6 371 |
6 584 |
7 246 |
7 822 |
Non-OECD countries |
|
|
|
|
|
|
|
Argentina |
26 |
37 |
43 |
162 |
146 |
196 |
193 |
Brazil |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
24 |
21 |
Bulgaria |
270 |
282 |
243 |
283 |
168 |
n.a. |
n.a. |
China |
1 080 |
860 |
540 |
440 |
313 |
n.a. |
n.a. |
Colombia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
58 |
55 |
Cyprus |
19 |
21 |
21 |
18 |
21 |
52 |
30 |
Hong Kong, China |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
81 |
92 |
India |
n.a. |
n.a. |
n.a. |
380 |
553 |
331 |
355 |
Indonesia |
n.a. |
n.a. |
n.a. |
21 |
69 |
n.a. |
n.a. |
Latvia |
26 |
23 |
21 |
28 |
21 |
10 |
9 |
Lithuania/2 |
53 |
45 |
37 |
32 |
33 |
29 |
39 |
Malaysia |
34 |
45 |
289 |
1 086 |
1 390 |
1 732 |
1 911 |
Malta/2 |
1 |
1 |
1, |
3 |
2 |
0.3 |
0.3 |
Romania |
112 |
124 |
54 |
61 |
60 |
71 |
62 |
Russia |
2 447 |
2 958 |
2 347 |
3 030 |
2 816 |
2 342 |
2 171 |
Saudi Arabia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Singapore |
7 |
6 |
6 |
7 |
8 |
8 |
10 |
South Africa |
62 |
69 |
74 |
n.a. |
n.a. |
n.a. |
1 169 |
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 230. Sources: CIS survey responses.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
214 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES
Table 6.12. Verification actions: Number completed for large taxpayers
|
|
|
Number of completed verification actions/1 |
|
|
||
Country |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
OECD countries |
|
|
|
|
|
|
|
Australia |
16 002 |
24 239 |
19 227 |
15 837 |
20 752 |
11 519 |
12 369 |
Austria |
7 642 |
6 972 |
7 209 |
7 177 |
5 373 |
5 143 |
5 331 |
Belgium |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Canada |
1 665 |
1 609 |
1 773 |
1 719 |
1 865 |
1 994 |
1 932 |
Chile |
954 |
1 656 |
2 377 |
561 |
515 |
719 |
829 |
Czech Rep. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Denmark |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
175 |
227 |
Estonia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Finland |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
364/1 |
276/1 |
France |
892 |
1 318 |
1 466 |
1 589 |
1 551 |
6 038 |
5 738 |
Germany |
40 628 |
38 235 |
38 662 |
39 885 |
38 988 |
40 502 |
41 764 |
Greece |
3 661 |
5 240 |
4 827 |
1 066 |
1 250 |
n.a. |
n.a. |
Hungary |
1.377 |
1 592 |
3 889 |
1 457 |
1 477 |
2 792 |
3 044 |
Iceland |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Ireland |
6 358 |
7 138 |
7 972 |
9 002 |
12 942 |
12 552 |
10 200 |
Israel |
n.a. |
n.a. |
n.a. |
11 341 |
11 341 |
n.a. |
n.a. |
Italy |
2 718 |
2 755 |
2 362 |
729 |
866 |
1 994 |
1 351 |
Japan |
4 000/1 |
5 000/1 |
5 000/1 |
4 000/1 |
4 000/1 |
3 809 |
3 447 |
Korea |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Luxembourg |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Mexico |
2 402 |
3 009 |
1 871 |
1 296 |
1 427 |
n.a. |
n.a. |
Netherlands |
n.a. |
n.a. |
n.a. |
9 900 |
10 700 |
26 100 |
16 000 |
New Zealand |
716 |
797 |
928 |
583 |
547 |
582 |
491 |
Norway |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Poland |
119 759 |
118 176 |
89 810 |
106 132 |
113 471 |
174 818 |
194 063 |
Portugal |
556 |
743 |
743 |
1 761 |
2 256 |
2 303 |
2 892 |
Slovak Rep. |
106 |
146 |
89 |
562 |
718 |
399 |
398 |
Slovenia |
477 |
459 |
559 |
637 |
422 |
213 |
271 |
Spain |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Sweden |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Switzerland |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Turkey |
7 068 |
8 610 |
6 808 |
1 545 |
2 277 |
n.a. |
n.a. |
United Kingdom |
7 509 |
8 705 |
6 968 |
n.a. |
n.a. |
2 231 |
11 957 |
United States |
13 768 |
13 198 |
13 551 |
13 449 |
13 803 |
14 833 |
15 293 |
Non-OECD countries |
|
|
|
|
|
|
|
Argentina |
n.a. |
n.a. |
n.a. |
36 924 |
31 504 |
37 724 |
33 496 |
Brazil |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
2 568 |
2 532 |
Bulgaria |
2 900 |
2 863 |
2 338 |
2 040 |
1 875 |
n.a. |
n.a. |
China |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Colombia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
5 519 |
7 167 |
Cyprus |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Hong Kong, China |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
India |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Indonesia |
n.a. |
n.a. |
n.a. |
n.a. |
657 |
n.a. |
n.a. |
Latvia |
275 |
269 |
252 |
302 |
636 |
n.a. |
499 |
Lithuania/2 |
n.a. |
n.a. |
n.a. |
107/1 |
104/1 |
108/1 |
2 306 |
Malaysia |
n.a. |
226 |
200 |
n.a. |
n.a. |
n.a. |
n.a. |
Malta |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Romania |
626 |
1 233 |
775 |
1 049 |
1 067 |
1 975 |
3 000 |
Russia |
n.a. |
n.a. |
n.a. |
n.a. |
15 565 |
12 182 |
11 078 |
Saudi Arabia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
150 |
180 |
Singapore |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
South Africa |
1 558 |
5 530 |
4 387 |
n.a. |
n.a. |
n.a. |
n.a. |
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 230. Sources: CIS survey responses.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 215
Table 6.13. Verification actions: Value of assessments/total net revenue collections
|
|
|
All taxpayers |
|
|
|
|
Large taxpayers |
|
|
|
Value of completed actions/net tax collections (%) |
Value of completed actions/net tax collections (%) |
||||||||
Country |
2007 |
2008 |
2009 |
2010 |
2011 |
2007 |
2008 |
2009 |
2010 |
2011 |
OECD countries |
|
|
|
|
|
|
|
|
|
|
Australia |
2.8 |
3.0 |
3.1 |
3.7 |
3.8 |
1.0 |
1.2 |
0.8 |
1.3 |
0.9 |
Austria |
3.3 |
3.2 |
2.3 |
2.4 |
3.1 |
1.9 |
2.0 |
0.9 |
1.0 |
1.7 |
Belgium |
n.a. |
1.1 |
1.2 |
7.2 |
8.1 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Canada |
3.2 |
3.1 |
3.2 |
3.9 |
3.3 |
1.2 |
1.6 |
1.2 |
1.5 |
1.2 |
Chile |
1.1 |
1.8 |
2.2 |
3.6 |
3.8 |
0.2 |
0.2 |
0.1 |
0.7 |
0.8 |
Czech Rep. |
n.a. |
1.7 |
0.0 |
2.5 |
2.5 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Denmark |
n.a. |
n.a. |
n.a. |
2.9 |
1.9 |
n.a. |
n.a. |
n.a. |
0.4 |
0.4 |
Estonia |
n.a. |
0.9 |
2.0 |
0.1 |
1.0 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Finland |
0.6 |
4.4 |
5.2 |
1.0 |
0.8 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
France |
2.2 |
2.5 |
2.9 |
4.5 |
4.4 |
0.6 |
0.8 |
1.0 |
1.6 |
1.6 |
Germany |
3.8 |
3.8 |
4.4 |
2.0 |
1.9 |
2.7 |
2.7 |
3.2 |
2.5 |
2.4 |
Greece |
n.a. |
5.6 |
6.3 |
8.5 |
6.8 |
n.a. |
3.6 |
2.9 |
5.0 |
4.8 |
Hungary |
6.6 |
8.6 |
8.9 |
8.7 |
7.6 |
0.6 |
0.9 |
1.0 |
1.2 |
1.1 |
Iceland |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Ireland |
1.3 |
1.2 |
1.6 |
1.5 |
1.5 |
0.4 |
0.3 |
0.5 |
0.3 |
0.3 |
Israel |
n.a. |
3.4 |
4.2 |
3.4 |
3.5 |
n.a. |
0.4 |
0.6 |
n.a. |
n.a. |
Italy |
n.a. |
13.4 |
17.0 |
20.3 |
23.1 |
n.a. |
1.0 |
2.1 |
3.6 |
4.5 |
Japan |
1.8 |
1.6 |
1.6 |
2.0 |
1.5 |
0.5 |
0.4 |
0.3 |
0.6 |
0.3 |
Korea |
3.6 |
0.03 |
0.02 |
0.03 |
0.03 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Luxembourg |
1.7 |
0.6 |
0.9 |
0.6 |
0.6 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Mexico |
3.1 |
3.0 |
4.7 |
n.a. |
n.a. |
1.7 |
1.8 |
2.8 |
n.a. |
n.a. |
Netherlands |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
New Zealand |
2.1 |
2.8 |
2.6 |
6.2 |
3.1 |
0.7 |
1.4 |
1.2 |
4.6 |
1.6 |
Norway |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Poland |
0.2 |
0.7 |
0.8 |
1.5 |
1.5 |
0.0 |
0.2 |
0.2 |
0.5 |
0.5 |
Portugal |
5.0 |
4.9 |
9.0 |
6.8 |
5.5 |
1.6 |
1.2 |
2.5 |
1.7 |
1.4 |
Slovak Rep. |
6.4 |
8.1 |
9.6 |
0.9 |
0.4 |
0.1 |
1.2 |
0.1 |
0.4 |
0.05 |
Slovenia |
0.8 |
1.2 |
1.6 |
2.4 |
2.6 |
n.a. |
0.1 |
0.0 |
n.a. |
n.a. |
Spain |
2.9 |
3.7 |
4.9 |
5.3 |
5.7 |
n.a. |
n.a. |
0.7 |
n.a. |
n.a. |
Sweden |
n.a. |
0.6 |
0.4 |
0.5 |
0.3 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Switzerland |
n.a. |
0.3 |
0.5 |
0.2 |
0.2 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Turkey |
7.8 |
6.7 |
8.1 |
n.a. |
n.a. |
4.5 |
3.6 |
4.6 |
n.a. |
n.a. |
United Kingdom |
2.1 |
n.a. |
n.a. |
4.1 |
3.2 |
1.0 |
n.a. |
n.a. |
1.8 |
1.8 |
United States |
2.2 |
2.5 |
3.1 |
3.1 |
3.1 |
0.4 |
0.7 |
0.6 |
0.8 |
0.7 |
Non-OECD countries |
|
|
|
|
|
|
|
|
|
|
Argentina |
2.5 |
2.4 |
2.7 |
2.5 |
2.5 |
n.a. |
1.9 |
1.9 |
1.8 |
1.8 |
Brazil |
n.a. |
n.a. |
n.a. |
11.4 |
11.5 |
n.a. |
n.a. |
n.a. |
7.2 |
8.3 |
Bulgaria |
2.1 |
2.0 |
2.2 |
1.6 |
2.2 |
0.8 |
0.4 |
0.6 |
0.3 |
0.7 |
China |
n.a. |
0.1 |
0.2 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Colombia |
n.a. |
n.a. |
n.a. |
1.1 |
0.9 |
n.a. |
n.a. |
n.a. |
0.5 |
0.5 |
Cyprus |
7.0 |
1.0 |
1.3 |
6.2 |
6.3 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Hong Kong, China |
n.a. |
n.a. |
n.a. |
2.1 |
2.7 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
India |
n.a. |
n.a. |
n.a. |
0.04 |
0.1 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Indonesia |
n.a. |
2.1 |
2.4 |
n.a. |
n.a. |
n.a. |
n.a. |
0.2 |
n.a. |
n.a. |
Latvia |
2.0 |
2.9 |
4.1 |
4.6 |
5.6 |
0.0 |
0.0 |
0.3 |
n.a. |
1.3 |
Lithuania |
0.9 |
1.1 |
2.9 |
2.0 |
1.6 |
0.03 |
0.1 |
0.3 |
0.01 |
0.2 |
Malaysia |
4.7 |
2.1 |
3.9 |
3.6 |
2.6 |
0.4 |
n.a. |
n.a. |
n.a. |
n.a. |
Malta |
n.a. |
n.a. |
n.a. |
1.1 |
0.7 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Romania |
n.a. |
3.2 |
4.5 |
6.8 |
6.0 |
n.a. |
0.5 |
0.8 |
n.a. |
n.a. |
Russia |
n.a. |
n.a. |
n.a. |
6.0 |
4.1 |
n.a. |
n.a. |
n.a. |
1.7 |
0.9 |
Saudi Arabia |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Singapore |
0.6 |
0.5 |
0.7 |
0.9 |
0.8 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
South Africa |
3.0 |
n.a. |
n.a. |
n.a. |
2.1 |
n.a. |
n.a. |
n.a. |
n.a. |
n.a. |
Sources: CIS survey responses.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013