Summary of key findings - Tax Administration 2019

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1. Tax Administration 2019: Comparative Information on OECD and Other Advanced and Emerging Economies Summary of key findings 2. © OECD | Tax Administration Series: 2019…
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  • 1. Tax Administration 2019: Comparative Information on OECD and Other Advanced and Emerging Economies Summary of key findings
  • 2. © OECD | Tax Administration Series: 2019 edition • Objective: Share information that will facilitate dialogue among tax officials on important tax administration issues, and that may also help to identify opportunities to improve the design and administration of their systems • Coverage: Tax administrations in 58 advanced and emerging economies, incl. all OECD countries 2Tax Administration 2019
  • 3. © OECD | Tax Administration Series: 2019 edition • Content: – Chapter 1: Overview of how tax administrations are responding to the changing tax compliance environment and seeking to shape it. – Chapter 2: Looks at the importance of tax administrations to governments. – Chapter 3: Summarises operational performance data for key areas. – Chapter 4: Looks at governance arrangements and the resources devoted to them, including workforce. – Chapters 5 – 14: Ten articles authored by participating administrations on a range of topical issues in tax administration – Annex A: More than 200 tables covering tax administration performance and profile data. 3Tax Administration 2019
  • 4. © OECD | International Survey on Revenue Administration (ISORA) • Data gathering process: Publication presents the results of the 2nd round of the ISORA survey which is governed by: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the ADB agreed to participate along with the four partner organisations. More than 150 administrations completed the survey online using the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT). 4Tax Administration 2019 Source: http://data.rafit.org ISORA 2018 participation
  • 5. © OECD | Key figures related to the 58 administrations covered in the publication 5Tax Administration 2019
  • 6. © OECD | E-Administration • Significant shift towards e-administration with increasing options and uptake of online filing of tax returns as well as online payments and the full or partial prefilling of tax returns. 6Tax Administration 2019 2014 2015 2016 2017 Personal income tax (30 jurisdictions) 59.8 62.1 64.4 69.1 Corporate income tax (29 jurisdictions) 79.0 85.1 82.6 86.0 Value added tax (25 jurisdictions) 82.3 84.8 86.6 91.1 Evolution of e-filing between 2014 and 2017 Percentage of returns filed electronically Source: Table 3.6
  • 7. © OECD | Engagement with taxpayers • The backbone of current efforts by tax administrations to manage compliance remains the supporting of positive compliance attitudes of taxpayers to reporting their taxable income and paying tax. 7Tax Administration 2019 Administrations are looking at influencing positive compliance attitudes via: Initiatives to improve the education of taxpayers and communicate social norms The use of taxpayer centric design in the expansion of taxpayer services The growing use of behavioural insights as a compliance tool
  • 8. © OECD | The growing use of BI as a compliance tool • Many tax administrations now report the use of behavioural insights (BI) and analytics to better understand how and why taxpayers act and to use these insights to design practical policies and interventions. 8Tax Administration 2019 0 5 10 15 20 25 30 35 40 45 50 Data scientists Psychologists Ethnographic researchers Chief analytics officer Behavioural researchers / scientists Computer system analysts Number of administrations with specialised positions between 2014 - 2017 Source: Figure 4.18.
  • 9. © OECD | Compliance risk management • Tax administrations are taking an increasingly proactive approach to compliance risk management, seeking to intervene at earlier stages where possible rather than after tax returns have been filed. 9Tax Administration 2019 Increasing use of large and integrated data sets Increasing segmentation and personalized interactions with taxpayers Continuing emphasis on co- operative arrangements to manage compliance and enhance tax certainty 0 10 20 30 40 50 60 Yes No Yes No Existence of large taxpayer office / programme Existence of HNWI programme No. of administrations Existence of programmes for large taxpayers and high net wealth individuals (HNWI), 2017 Sources: Figures 1.6 and 1.7
  • 10. © OECD | Compliance by design • Compliance-by-design approaches have been in place for many years for salaried personal income taxpayers. The increasing availability and sharing of data is now allowing such approaches to expand to cover other sources of income, including through the prefilling of tax returns. 10Tax Administration 2019 0 5 10 15 20 25 30 35 40 45 Yes No Taxpayer personal information Wages and salary Pension Interest Dividends Capital gains / losses Other income Use of pre-filling Categories of third party information used No. of administrations Source: Figure 3.3. Categories of third party information used in pre-filled returns, 2017
  • 11. © OECD | Tax administration resources • Tax administrations face a continued management challenge from the pressures of technology change and the changing structure of their workforce. 11Tax Administration 2019 Budgetary pressure Transformation pressure Workforce • Salary cost reduction? • New skills needed? • Hiring / firing / training? • Impact on motivation and satisfaction? Source: Figure 4.10. Double pressure on workforce
  • 12. © OECD | Tax administration resources (continued) • The workforce in many tax administrations continues to show an ageing profile, although most tax administrations report having HR strategies in place. 12Tax Administration 2019 0 5 10 15 20 25 30 35 All administrations (50) Americas (9) Asia-Pacific (9) Europe (27) Percent Under 25 years 25-34 years 35-44 years 45-54 years 55-64 years Over 64 years Age profiles of tax administration staff, 2017 Percentage of staff by age bands for selected regional groupings Source: Figure 3.3.
  • 13. © OECD | Tax Administration Series: 2019 edition Contact details 13Tax Administration 2019 Peter Green Head - FTA Secretariat, International Cooperation and Tax Administration Division Peter.GREEN@oecd.org Oliver Petzold Advisor, International Cooperation and Tax Administration Division Oliver.PETZOLD@oecd.org
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