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Publication Date: 17/05/2013
|Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to certain external parties (e.g. academics, external audit agencies, regional tax bodies, and international bodies providing technical assistance).
The series identifies some of the fundamental elements of modern revenue bodies and uses data, analysis and country examples to identify key trends, comparative levels of performance, recent developments and examples of good practice.
This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series. There is also a new section dealing with revenue bodies’ support of tax intermediaries.
Table of Contents
Chapter 1. Institutional arrangements for tax administration
Chapter 2. The organisation of revenue bodies
Chapter 3. Selected aspects of strategic management
Chapter 4. Human resource management and tax administration
Chapter 5. Resources of national revenue bodies
Chapter 6. Operational performance of revenue bodies
Chapter 7. The use of electronic services in tax administration
Chapter 8. Tax administration and tax intermediaries
Chapter 9. Legislated administrative frameworks for tax administration
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