- •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
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 231
since in the previous information system all interest on late payment was charged only when liabilities were paid. Due to this reason, there was a noticeable increase of tax debt at the end of 2011 compared with prior years. Singapore: data includes disputed debt; Sweden: All data items obtained from STA’s Statistical Yearbook; value of year-end debt (for all years) includes disputed debt which cannot be readily isolated.
Table 6.17. Tax debts: Debt collected as a share of total debt for collection
/1. Chile: Interests and fines are not included in the amount of tax debt.
Table 6.18. Tax debts: Debt written off as a share of debt inventory
/1. Chile: Interests and fines are not included in the amount of tax debt. Korea: The beginning-year debt in 2011 was 4 925 700 and the newly incurred debt during the fiscal year was 18 412 900. On this account, the total amount of debt available for written-off equals to 23 338 600. During 2011, 7 880 400 were written off. That explains why the ratio might seem high compared to other countries` relevant ratios. Luxembourg: Direct and indirect taxes; Malta: Statistics refer only to authority in charge of Direct Taxation.
Table 6.19. Tax debts: Case numbers at year-end relative to numbers at year beginning
/1. Comparisons of data on case numbers and related ratios need to be treated with caution owing to differences in how revenue bodies count the number of debt cases (e.g. by numbers of taxpayers or by numbers of tax debts for each tax).
/2. Argentina: the revenue body has advised that during this year a new computer system was implemented that brings together the various tax debts of taxpayers, resulting in debts being reported on a taxpayer basis; as a result the numbers of cases reported is significantly less than reported in prior years. Malta: Statistics refer only to authority in charge of Direct Taxation .Sweden: Case numbers are computed on the basis of debts for each tax, not the numbers of taxpayers with debts.
Bibliography
Comptroller and Auditor General (2012), HM Revenue and Customs Annual Report and Accounts 2011-12, HM Revenue and Customs, London.
IMF (2005), VAT Refunds: A Review of Country Experience, IMF Working Paper WP/05/218, International Monetary Fund, Washington.
Inland Revenue Department (2012), Voluntary Disclosure Policy, www.ird.govt.nz/ technical-tax/standard-practice/shortfall/sps-09-02-voluntarydisclosures.html (accessed September 2012).
Inland Revenue Authority of Singapore (2012), IRAS Voluntary Disclosure Program, www. iras.gov.sg/irasHome/uploadedFiles/Quick_Links/e-Tax_Guides/Compliance/2009_ COMP_1.pdf (accessed September 2012).
OECD (2012), Revenue Statistics 2012, OECD, Paris.
OECD (2012), Working smarter in tax administration – Using demand management strategies to meet service delivery goals, Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.
United States Internal Revenue Service (2012), 2012 Offshore Voluntary Disclosure Program, www.irs.gov/newsroom/article/0,,id=254187,00.html (accessed September 2012).
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013