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Tax Administration 2019

Comparative Information on OECD and other Advanced and Emerging Economies

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Available from September 23, 2019 11:00

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The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.The report has three parts. The first contains four chapters that examine and comment on tax administration performance and trends up to the end of the 2017 fiscal year. The second part presents ten tax administration-authored articles providing a country view on a range of topical issues to tax administration, while part three contains all the data tables that form the basis of the analysis in this report as well as details of the administrations participating in this report.

TABLE OF CONTENTS

Preface
Foreword
Abbreviations and acronyms
Executive summary
Reader’s guide
Comparative information on tax administration4 chapters available
The changing tax compliance environment
Responsibilities and collection
Performance of tax administration
Administrative, operational and organisational practices
Topical issues in tax administration10 chapters available
Measuring impacts on the taxpayer’s perception of administrative burdens
Educating future taxpayers: Teaching taxes to youth in Canada
Educational initiatives of the National Tax Agency
Strategies for understanding, engaging and partnering taxpayers to create a socially responsible taxpaying community
“Virtual Assistant” for VAT
Behavioural insights for tax administration
A blockchain scenario study
Compliance by design: Automatic profit tax return for freelancers – A pilot of the Netherlands Tax and Customs Administration
Innovations in dispute resolution
Improving the ATO staff experience: Increasing productivity and engagement
Annexes2 chapters available
Data tables
Participating tax administrations
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