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This report summarises the findings of a comprehensive survey of OECD member countries initiated by the Forum on Tax Administration in 2004 to assess country member progress with the options identified in the Ottawa Framework Conditions in relation to taxpayer services. These options related principally to the use of the full range of electronic services potentially deliverable by national revenue bodies to assist taxpayers meet their tax obligations.
Key findings from the survey include:
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There has been substantial progress since 2000 in the scope and nature of electronic services offered to taxpayers and their agents by virtually all national revenue bodies;
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Notwithstanding this progress, considerable potential exists for many national revenue bodies to substantially increase the take-up rates for the various services offered, especially by businesses;
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Substantial progress has been made since 2000 in the use of electronic filing by taxpayers and their agents for personal income tax administration purposes; progress in other areas (e.g. VAT, corporate income tax), largely covering businesses, is considerably less advanced, although a small number of countries have demonstrated that very high overall take-up rates (i.e. over 50%) can be achieved; and
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The Internet has become a significant tool for the delivery of services to taxpayers; generally speaking, revenue bodies have substantially increased the information content, functionality, and “user-friendliness” of their websites since the last survey.
The report concludes by encouraging revenue authorities to:
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use the survey findings to systematically benchmark their own performance;
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identify opportunities for improved service delivery to taxpayers, particularly through use of new technologies;
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actively pursue enhanced strategies for improving the take-up rates of e-services; and
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where not already in place, develop and implement service delivery standards for the major services offered, and to measure and report the performance achieved by them."
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