FORUM ON TAX ADMINISTRATION Tax Administration in OECD

291 Pages·2011·7.98 MB·English

FORUM ON TAX ADMINISTRATION

Tax Administration in OECD and Selected Non-
OECD Countries: Comparative Information Series
(2010)

3 March 2011

CENTRE FOR TAX POLICY AND ADMINISTRATION
Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

Foreword

In today‘s rapidly changing environment revenue bodies are being asked to do more with less, to
take on new tasks, and at the same time ensure that governments have the revenues they need
to finance important programmes that benefit their citizens. The recent economic crisis has
accentuated these pressures, particularly with respect to the handling of refunds. One way in
which the Forum on Tax Administration (FTA) has responded to these developments is to
provide authoritative international comparisons of the structures, functions, and performance
of revenue bodies around the world. Such comparisons are an invaluable tool for
Commissioners to learn from the experiences of other countries, and illustrate how different
revenue bodies operate in practice. Additionally, the 49 best practice guidelines produced by the
FTA also help Commissioners identify what works and what does not.

This FTA publication, Tax Administration in OECD and Selected Non-OECD Countries:
Comparative Information Series (2010), is the fourth edition of this series. It contains a wide
range of insightful, comparative data on aspects of tax administration around the world. Almost
50 countries have contributed to the research that went into this publication – every OECD
member country, as well as EU, G20, and other countries. It provides a unique insight into the
tax administration environment. Not only will it promote greater understanding between
countries by setting out the context in which revenue bodies operate, but it is also a key tool to
assist both administrators and policy makers in identifying the key trends and innovations in tax
administration.

I would like to thank all those who contributed to this research. It is my hope that through wide
distribution this information will be helpful for all those who work in tax administration and
support collaboration across boundaries.

Douglas H. Shulman
FTA Chairman

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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

Table of Contents

ABOUT THIS DOCUMENT…………………………………………………………………………………………… 9
About the FTA………………………………………………………………………………………………………. 10
Caveat……………………………………………………………………..................................................... 10
Inquiries and further information…………………………………………………………………………… 10

EXECUTIVE SUMMARY………………………………………………………………………………………………. 11

CHAPTER 1. INSTITUTIONAL ARRANGEMENTS FOR TAX ADMINISTRATION………….… 15

Introduction…………………………………………………………………………………………………………. 16
The revenue body as an institution………………………………………......................................... 17
The extent of revenue body autonomy…………………………………………………………………….. 21
Scope of responsibilities of the revenue body…………………………………………………………… 24
A unified body for the collection of direct and indirect taxes……………………….………… 24
The collection of social contributions……………………….……………………………………..…. 24
Non-tax related functions………………………………………………………..………………………… 28
Customs administration………………………………………………………………………………. 30
Special governance arrangements…………………………………………………….……………..……… 31
Formal management boards and advisory bodies………………………………………………... 31
External /independent oversight of the tax administration system……………………….. 36
Dedicated complaints handling and oversight…………………………………………………….. 38

CHAPTER 2. THE ORGANISATION OF REVENUE BODIES…………………….…………………….. 40

Getting organised to collect taxes………………………………………………………………………….… 41
Organizational structures of revenue bodies and their evolution…………………………… 41
Country examples of high level organisational arrangements……………………………..… 44
Reform, reform, reform…………….the never-ending story!...................................... 49
Large taxpayer operations…………………………………………………………………………….…........ 54
The common characteristics of large taxpayers………………………................................. 54
Criteria used by revenue bodies to identify large business……………………………………. 55
Common and/or important features of large taxpayer units………………..................... 55
Special organisational arrangements for high net worth individuals………………….……….. 60
Emerging trends in the growth and wealth of HNWIs…………………………………………. 61
Dedicated HNWI organisational units and their staff resources…………………………… 63
Criteria to identify HNWIs and numbers of taxpayers classified as HNWIs............... 64
Office networks for tax administration…………………………………………………………………….. 65
Examples of large scale office network rationalisation 66
programmes……………………….….

CHAPTER 3. SELECTED ASPECTS OF STRATEGIC MANAGEMENT………………………..……. 69

Strategic planning in tax administration……………………………………………………………..…... 70
Managing for improved performance………………………………………………………………………. 70
Planning and management approaches of revenue bodies……………………………………….... 71
Preparing and publishing business plans and annual performance reports……………. 72
Preparing the strategic plan – what the research reveals………………………………………. 74
Measuring the performance of revenue bodies…………………………………………………..... 80
Managing and improving taxpayers‘ compliance………………………………………….……... 88
Domains of taxpayer obligation…………………………………………………………………… 88
Adopting a risk management approach………………………………………………………… 88
Recognising the influences on taxpayers‘ compliance behaviour…………………….. 89
Monitoring and evaluation of compliance risk managements…………………………. 90
Compliance risk identification, assessment, prioritization, and treatment……….. 91
Tax gap estimation……………………………………………………………………………………… 93
The use of random audit programmes…………………………………………………………… 94
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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

Reporting revenue body performance……………………………………………………………………. 95
Concluding observations……………………………………………………………………………..……….. 95

CHAPTER 4. HUMAN RESOURCES MANAGEMENT STRATEGY, ORGANISATIONAL 100
CAPABILITY AND STAFF PERFORMANCE……………………………………………………………………

Human resources management strategy, organisational capability and staff 101
performance………………………………………………………………………………………………..……….. 102
Aspects of HRM Strategy………………………………………………………………………………..……… 107
Changes in policy in aspects of HRM within revenue bodies……………………………….…….. 107
Staff recruitment and appointment……………………………………………………………………….... 108
Staff development……………………………………………………………………………………………..…… 110
Performance management……………………………………………………………………………………… 110
Talent management……………………………………………………………………………………….…. 111
Reward and remuneration……………………………………………………………………………………… 112
Staff metrics—Staff numbers and attrition, age profiles and qualifications……………..…… 112
Staff numbers – attrition……………………………………………………………………………….….. 114
External churn…………………………………………………………………………………………………. 114
Total churn…………………………………………………………………………………………………….... 114
Age profiles of revenue body………………………………………………………………………….….. 115
Qualifications……………………………………………………………………………………………….…..

CHAPTER 5. RESOURCES OF NATIONAL REVENUE BODIES…………………………….……….. 116

The resources of national revenue bodies………………………………………………………………… 117
Tax administration expenditure………………………………………………………………….……........ 117
Aggregate expenditure……………………………………………………………………………………… 117
Ratio of administrative costs to revenue collections ……………………………………………. 119
Ratio of administrative expenditure to GDP……………………………………………………….. 128
International comparisons of administrative expenditure & staffing………………….………. 133
Cost of collection ratios……………………………………………………………………………………. 133
Relative staffing levels of revenue bodies………………………………………………………….... 134
Trends in aggregate staffing levels of OECD revenue bodies………………………………… 137
Allocation of staff resources by functional groupings………………………………………….…….. 138
Outsourcing of revenue body functions/operations………………………………..………………... 140
The non-tax roles of national revenue bodies…………………………………………………………… 140

CHAPTER 6. OPERATIONAL PERFORMANCE INFORMATION…………………………..……… 144

Tax revenue collections………………………………………………………………………………………..… 145
Refunds of overpaid taxes……………………………………………………………………………….……… 153
Taxpayer service delivery…………………………………………………………………………………..…… 154
Are you being served? The use of service delivery standards in tax administration
and related revenue body performance……………………………………………………….……... 155
Tax verification activities………………………………………………………………………………..……… 162
Tax disputes……………………………………………………………………………………………………….…. 170
Tax debts and their collection…………………………………………………………………………………. 170
Impact of the global financial crisis……………………………………………………………………. 182
Keeping aggregate tax debt to a minimum………………………………………………………….. 184

CHAPTER 7. PROVISION AND USE OF ELECTRONIC SERVICES IN TAX
ADMINISTRATION…………………………………………………………………………………………….……….. 185

Provision and use of modern electronic services………………………………………………………. 186
Electronic filing of tax returns……………………………………………………………………………. 186
Personal income tax…………………………………………………………………………………… 186
Corporate income tax………………………………………………………………………………… 187
Value added tax…………………………………………………………………………………………. 187
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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

The provision of pre-filled tax returns to taxpayers……………………………………………… 192
Electronic payments of tax…………………………………………………………………………….….. 194
Other electronic services available to taxpayers………………………………………..…………. 196

CHAPTER 8. LEGAL AND ADMINISTRATIVE FRAMEWORKS FOR TAX
ADMINISTRATION…………………………………………………………………………………………….……….. 200

Taxpayers‘ rights and charters………………………………………………………………………………… 202
Access to tax rulings………………………………………………………………………………………….…… 207
Taxpayer registration………………………………………………………………………………………..…… 209
Collection and assessment of taxes………………………………………………………………………….. 214
Income taxes……………………………………………………………………………………………….…… 214
Overview - withholding regimes…………………………………………………………………… 215
Withholding regimes for employment income……………………………………………….. 215
Withholding regimes for other categories of income………………………………………. 219
Use of third party information reporting requirements…………………………………… 222
Collection of income taxes by advance/instalment payments of tax…………………. 227
Administrative assessment and self-assessment regimes………………………………… 228
Collection of VAT…………………………………………………………………………………………….. 238
Regulation of tax agents/ tax professionals…………………………………………………..………….. 243
Administrative review………………………………………………………………………………..………….. 245
Enforced collection of unpaid taxes…………………………………………………………………….…… 246
Powers to enforce tax debt collections………………………………………………………………… 246
Information and access powers……………………………………………………………………..……..... 251
Tax offences, interest, penalties and enforcement……………………..……………………….…….. 254
Failure to file returns on time……………………………………………………………………………. 254
Failure to pay tax on time………………………………………………………………………………….. 254
Failure to correctly report tax liability………………………………………………………………… 254
Recent legislative developments……………………………………………................................. 255

Annexes

ANNEX I. LIST OF PARTICIPATING REVENUE BODIES: NAME OF REVENUE BODY 290
AND FİSCAL YEAR……………………………………………………………………………………………………….
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Boxes

1 An overall framework for a tax administration: strategic objectives and performance 17
indicators…………………………………………………………………………………………………………….
2 The integration of tax and social security contributions (SSCs) collection…………………. 25
3 HRMC change and transformation programmes……………………………………………….……. 53
4 New Zealand: IRD‘s compliance focus in 2010-11 High-wealth and high-income
individuals……………………………………………………………………………………………………….…. 61
5 The state of the world‘s wealth—research by Capgemini & Merrill Lynch………..………… 62
6 Examples of large scale office network rationalization programmes…………………………. 66
7 Enhancing public sector administration—emerging directions………………………………… 70
8 Setting targets and measuring performance – emerging directions and issues across
the broader public sector……………………………………………………………………………………… 80
9 Published assessments of key compliance risks and treatments…………………..…............ 93
10 Tax gap estimation activities of selected revenue bodies……………………………….............. 94
11 The use of random audit programmes by selected revenue bodies…………………….……… 95
12 Reporting performance outcomes – Timely service delivery…………………………............. 96
13 Reporting performance outcomes—Taxpayers‘ compliance……………………………………… 97
14 Reporting performance outcomes- Taxpayers‘ compliance…………………………................ 98
15 Reporting performance outcomes – Perceptions of services and competence……………. 99
16 Australia- People strategy………………………………………………………………………….............. 104
17 IRS Workforce of Tomorrow…………………………………………………………………………………. 105
18 Finland—Gauging staff engagement, satisfaction & motivation……………………............... 106
19 Singapore—Gauging staff engagement, satisfaction & motivation…………………………….. 106
20 Revenue body examples of major HRM policy change………………………………….............. 107
21 Revenue body examples of innovative recruitment practices……………………………………. 108
22 Ireland—Revenue and external recruitment…………………………………………….….............. 110
23 Talent Management…………………………………………………………………………………………….. 110
24 South Africa – Leadership development programme architecture…………………….......... 112
25 Canada— Workforce Movement Indicators……………………………………………………………. 114
26 Using the cost of collection ratio as an efficiency and/or effectiveness………………………. 124
27 International comparisons of cost of collection ratios………………………………….………….. 133
28 Doing more with less………..the Finnish experience and future plans…………..……………. 138
29 Denmark—The evolution of pre-filled tax returns…………………………………………………… 192
30 France‘s use of pre-filled tax returns………………………………………………………..……………. 193
31 Spain‘s pre-filling service……………………………………………………………………….….............. 193
32 OECD Taxpayers‘ Charter-illustrative description of taxpayers‘ rights………….………….. 205
33 Key elements of the Australian Taxation Office‘s Taxpayer‘s Charter…………..……………. 206
34 Key elements of SKAT‘s (Denmark) Taxpayers‘ Charter……………………………..…………… 207
35 Key elements of the UK HMRC‘s Taxpayer‘s Charter………………………………………………. 207
36 Withholding arrangements for employee taxpayers………………………………….….............. 216
37 New Zealand – Issues in PAYE administration and possible solutions……………………… 217
38 United Kingdom – Issues in PAYE administration and possible solutions……............... 218
39 Withholding regimes and self-employment/business income………………………………….. 222
40 Third party reporting regimes for self-employment/business income…………..………….. 223
41 The impact of VAT compliance on business—study conducted by PWC………….............. 238
42 Australia: Tax Agent Services Legislation……………………………..…………………..…………… 243
43 United States: Tax Return Preparer Review………………..……………………………................. 245

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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

Figures

1 Argentina‘s views on the benefits of social security integration………………………………… 26
2 Features of the organisation structure of selected revenue bodies…………………………….. 44
3 Argentina‘s (AFIP) high level organisational model…………………………………..……………. 45
4 Austria‘s high level structure for tax administration……………………………….………………. 45
5 France‘s high level headquarters organisation structure……………………………................. 46
6 Hungary‘s (APEH) high level headquarters organisation structure…………………………… 46
7 Japan‘s National Tax Agency organisation structure…………………………………................. 47
8 Mexico‘s revenue body (SAT) headquarters organisation structure…………….……………. 47
9 New Zealand‘s Inland Revenue Department high level organisation structure…………… 48
10 Israel Tax Authority organisational structure…………………………………………………………. 48
11 Large taxpayer operations—Selected features of selected revenue bodies‘ large
taxpayer divisions……………………………………………………………………………………..…………. 59
12 Example—The performance management cycle……………………………………………………… 71
13 Key elements of revenue bodies‘ strategic plans……………………………………………………… 76
14 Key elements of revenue bodies‘ strategic plans (contd.)…………………………................... 77
15 Key elements of revenue bodies‘ strategic plans (contd.)…………………………................... 78
16 Key elements of revenue bodies‘ strategic plans (contd.)………………………..……………….. 79
17 The compliance risk management process……………………………………………..………………. 89
18 The compliance risk management diagnostic model……………………………………………….. 89
19 The BISEP model & spectrum of taxpayer attitudes to compliance…………………………… 90

Diagrams

1 Maturity model of pre-filling capabilities……………………………………………..………………… 194
2 Maturity model of payment methods…………………………………………………………………….. 195

Charts
1 Trend of average salary costs/aggregate administrative costs for tax functions(%)…….. 118
2 Trend of average IT costs/aggregate administrative costs for all functions (%)………….. 119
3 Average revenue body expenditure/GDP, 2005-2009, OECD countries……………………. 128
4 Average staff usage on major tax functions (OECD countries)………………………………….. 139
5 Average staff usage on major tax functions (non-OECD countries)…………………………… 139
6 Average staff usage on major tax functions (non-OECD countries)………………………………………… 139
7 Trend of averages of value of year-end tax debt/annual net revenue (%)…………………… 181

Tables

1 Institutional arrangements………………………………………………………………………............... 20
2 Delegated authority of national revenue bodies………………………………………………………. 23
3 Collection of social security contributions —the roles of selected revenue
bodies/1………………………………………………………………………………………………………......... 28
4 Selected non-tax functions of revenue bodies (with such functions)…………………………. 29
5 Selected features of the organisational structure of revenue bodies………………………….. 43
6 Selected features of Large Taxpayer Units……………………………………………………………… 57
7 Revenue bodies with dedicated units for high net worth individuals………….……………… 64
8 Office networks of revenue bodies (2009)………………………………………………..……………. 67
9 Revenue bodies‘ mandated business performance targets………………………….……………. 73
10 Selected management practices (business plans, annual reports, etc.)………………………. 74
11 Strategic approach for managing taxpayers‘ compliance………………………………………….. 92
12 Revenue bodies‘ human resources management (HRM) strategies…………………………… 103
13 Aspects of Staff Recruitment and Development………………………………………………………. 109
14 Performance Management and Remuneration……………………………………..………………… 111
15 Staff metrics………………………………………………………………………………………………………… 113
16 Aggregate administrative costs for tax administration functions……………….……………… 120
17 IT costs for all functions…………………………………………………………………….…………………. 122
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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

18 Comparison of aggregate administrative costs for tax functions to net revenue 126
collections /1………………………………………………………………………………………..…...............
19 Tax administration & revenue body expenditure as % of GDP……………………................. 129
20 Non-tax expenditure as % of aggregate revenue body expenditure……………………………. 131
21 Staff usage on tax administration functions: Staff-related measures/1………..……………. 135
22 Trends in OECD member revenue bodies‘ aggregate staffing levels and expected
future movements/1………………………………………………………………………………................. 137
23 Aggregate staff usage on major tax administration functions in 2009……….……………… 142
24 Aggregate tax collections (by major tax type) for 2008 (and other years‘ aggregates) … 147
25 Revenue collections and refunds…………………………………………………………….................. 149
26 Revenue collections and refunds (relative shares)…………………………………….................. 151
27 Taxpayer service delivery-standards set and performance achieved in fiscal year
2009/1……………………………………………………………………………………………………………….. 157
28 Taxpayer service delivery-standards set and performance achieved in fiscal year
2009/1………………………………………………………………………………………………………........... 158
29 Taxpayer service delivery-standards set and performance achieved in fiscal year
2009/1……………………………………………………………………………………………………..…......... 160
30 Verification activities-all taxpayers……………………………………………………..………………… 164
31 Verification activities- large taxpayers………………………………………………..…………………. 166
32 Verification activities—selected ratios…………………………………………………..……………….. 168
33 Data on tax disputes in administrative review………………………………………………………… 171
34 Selected data on unpaid taxes (not subject to dispute)…………………………..………………… 173
35 Selected data on unpaid taxes (not subject to dispute)……………………………..……………… 175
36 Selected ratio concerning enforced tax collection activities…………………….……………….. 177
37 Selected ratio concerning enforced tax collection activities……………………..………………. 179
38 Tax debts and the impacts of the global financial crisis…………………………..……………….. 183
39 Personal income tax return filing………………………………………………………..………………… 188
40 Return filing—corporate profits/income tax and value added tax………………................. 190
41 Tax payment methods available………………………………………………………………................ 197
42 Other electronic services provided to taxpayers (and/or their
representatives)…………………………………………………………………………………………………… 198
43 Taxpayers‘ rights and regulation of tax professionals……………………………….……………… 204
44 Features of the revenue rulings system………………………………………………………………….. 209
45 Comparison of registered taxpayer populations (2009)…………………………….................. 211
46 System of taxpayer identifiers for revenue administration……………………………………….. 212
47 Use of taxpayer identifiers for information reporting and matching………..…................. 214
48 Withholding and reporting regimes for income of resident taxpayers……….………………. 220
49 Personal income tax: employers‘ withholding, payment, and reporting obligations …… 224
50 Personal income tax: payment and return filing obligations…………………………………….. 229
51 Corporate income tax: payment and return filing obligations…………………………………… 234
52 Value added tax (VAT): registration, payment, and filing obligations……………………….. 240
53 Selected features of tax disputes of assessment or rulings……………………………………….. 247
54 Enforced tax debt collection powers………………………………………………………………………. 249
55 Verification of taxpayers‘ liabilities: information access and search powers of tax
officials……………………………………………………………………………………………………………….. 252
56 Penalties and interest for non-compliance of failure to file return on time………………… 257
57 Penalties and interest for non-compliance of failure to pay tax on time…………………….. 260
58 Penalties and interest for failure to correctly report tax liability ………………………………. 263

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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

About this document
Purpose and methodology
This information series, prepared by the OECD‘s Centre for Tax Policy and Administration
(CTPA) for the Forum on Tax Administration (FTA), provides internationally comparative data
on aspects of tax systems and their administration in OECD and selected non-OECD countries.
The primary purpose of the series is to provide information that will facilitate dialogue among
tax officials on tax administration issues, and which may also identify opportunities for revenue
bodies to improve the design and administration of their tax systems.

This information series, the fourth edition, contains an expanded array of information that
should be of interest to tax officials in most countries and to other observers. It is the CFA‘s
intention that this information series is updated around every two years and that it evolves to
become the definitive source of comparative tax administration-related information for OECD
and selected non-OECD countries.

The information provided in this series has been obtained from a survey of revenue bodies in
OECD member and selected other countries conducted in 2010, revenue bodies‘ annual reports,
third-party information sources (e.g. the International Bureau of Fiscal Documentation (IBFD)),
selected other OECD tax publications and other sources. Every effort has been made with
relevant revenue bodies to validate the information displayed in the series and to note the
sources of information used.

The series is published under the responsibility of the Secretary-General of the OECD and this
edition was approved by the Committee on Fiscal Affairs (CFA) in February 2011. The CFA
welcomes feedback that can be taken into account for future editions.

A list of the 49 participating countries is provided at Annex 1. For this edition Chile, Estonia,
Israel and Slovenia appear as OECD countries, all having formally become OECD members in
2010. As for prior editions, a selection of non-OECD countries has also been included to
enhance the objective of providing international comparisons and benefiting a larger number of
countries. The criteria used to identify potential participating countries were:

 Countries that are formal observers to the CFA (i.e. Argentina, China, India, South
Africa, and the Russian Federation);

 Non-OECD countries that are members of the European Union (i.e. Bulgaria, Cyprus 1,
2, Latvia, and Malta);

 Countries whose revenue body has worked closely with the FTA over recent years (i.e.
Malaysia and Singapore); and

 G20 countries not captured by abovementioned criteria (e.g. Indonesia and Saudi
Arabia).

1 Footnote by Turkey: The information in this document with reference to ―Cyprus‖ relates to the southern part of
the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey
recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the
context of United Nations, Turkey shall preserve its position concerning the ―Cyprus‖ issue.‖
2 Footnote by all the European Union Member states of the OECD and the European Commission: ―The
Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in
this document relates to the area under the effective control of the Government of the Republic of Cyprus.‖
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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

About the FTA
The Forum on Tax Administration (FTA) was created by the Committee on Fiscal Affairs (CFA)
in July 2002. Since then the FTA has grown to become a unique forum on tax administration for
the heads of revenue bodies and their teams from OECD and selected non-OECD countries.

In 2009 participating countries developed the FTA vision setting out that…...................................

―The FTA vision is to create a forum through which tax administrators can identify,
discuss and influence relevant global trends and develop new ideas to enhance tax
administration around the world.

This vision is underpinned by the FTA‗s key aim which is to…...................................................

―improve taxpayer services and tax compliance – by helping revenue bodies increase
the efficiency, effectiveness and fairness of tax administration and reduce the costs of
compliance.

The FTA also prepares comparative analysis on aspects of tax administration to assist member
and selected non-member countries. Where appropriate the Forum works in collaboration with
non-member economies and businesses, seeking to co-ordinate and develop sound tax
administration responses to today's challenges and opportunities.3
Caveat
National revenue bodies face a varied environment within which to administer their taxation
system. Jurisdictions differ in respect of their policy and legislative environment and their
administrative practices and culture. Care should always be taken when considering a country‘s
practices to fully appreciate the complex factors that have shaped a particular approach.
Inquiries and further information
Inquiries concerning any matters raised in this information note should be directed to Richard
Highfield (CTPA International Co-operation and Tax Administration Division) at e-mail
([email protected]).

3 A summary of all FTA publications with web linkages can be found at the following website:
http://www.oecd.org/dataoecd/2/46/42419552.pdf
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