Centre for Tax Policy and Administration


Rethinking Tax Services

The Changing Role of Tax Service Providers in SME Tax Compliance

The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.

Published on May 13, 2016


Executive summary
Perspectives on SMEs and tax compliance
SME tax services
Tax service providers in a dynamic market
How tax administrations can relate to tax service providers
Finding and implementing a tax service provider strategy
Conclusions and recommendations for tax administrations
Findings from the survey of tax administrations and tax service providers
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