Tax Administration 2023

Abbreviations and acronyms

ADB	Asian Development Bank
AEAT	Agencia Estatal de Administración Tributaria (Spain)
AEOI	Automatic Exchange of Information
AFIP	Administración Federal de Ingresos Públicos (Argentina)
AI	Artificial Intelligence
AIAA	Algorithmic Impact and Alignment Assessment
APA	Advance Pricing Agreement
API	Application Programming Interface
AT	Autoridade Tributária e Aduaneira (Portugal)
ATO	Australian Taxation Office
AUD	Australian Dollar
BEPS	Base Erosion and Profit Shifting
CFD	Comprobante Fiscal Digital (Digital Fiscal Receipt)
CFDI	Comprobante Fiscal Digital por Internet (Digital Fiscal Receipt by Internet)
CIAT	Inter-American Center of Tax Administrations
CIT	Corporate Income Tax
COTS	Commercial-Off-The-Shelf
CRA	Canada Revenue Agency
CRS	Common Reporting Standard
CS	Customer Satisfaction
CVITP	Community Volunteer Income Tax Program
DDMP	Digital Document Management Program
DFA	Digital Financial Asset
DGFiP	Directorate Générale des Finances Publique (France)
DI	Digital Identity
DPN	Director Penalty Notice
ECP	Enterprise Client Profile
EDS	Electronic Declaration System
eIDAS	Electronic Identification Authentication and Trust Services
EUR	Euro
FATCA	Foreign Account Tax Compliance Act
FRI	Financial Resilience Insights
FTA	Forum on Tax Administration
FTE	Full Time Equivalent
GBP	Great Britain Pound
GDP	Gross Domestic Product
GRS	Georgia Revenue Service
HMRC	Her Majesty’s Revenue and Customs (United Kingdom)
HNWI	High Net Wealth Individual
HR	Human Resources
ICAP	International Compliance Assurance Programme
ICT	Information and Communication Technology
IMF	International Monetary Fund
IOTA	Intra-European Organisation of Tax Administrations
IR	Inland Revenue (New Zealand)
IRS	Internal Revenue Service (United States)
IRAS	Inland Revenue Authority of Singapore
IRIN	Inland Revenue Interactive Network
ISORA	International Survey on Revenue Administration
IT	Information Technology
ITA	Israel Tax Authority
ITDN	Intent to Disclose Notice
ITFA	Individual Tax Filling Assistance
ITTI	Inventory of Tax Technology Initiatives
KSeF	Krajowy System e-Faktur (National e-Invoice System)
LTO/P	Large Taxpayer Office/Programme
MAP	Mutual Agreement Procedure
MNE	Multinational Enterprise
MSP	Managed Service Provider
MTD	Making Tax Digital
NDID	National Digital Identity Platform (Thailand)
NTA	National Tax Agency (Japan)
NTA	Netherlands Tax Administration
NTCA	National Tax and Customs Administration (Hungary)
NZD	New Zealand Dollar
OECD	Organisation for Economic Co-operation and Development
PACO	Portal de Asistencia al Contribuyente (Portal for Integral Assistance to Taxpayers)
PAYE	Pay-As-You-Earn
PIT	Personal Income Tax
PMP	Platform for the Elderly and Pensioners
RA-FIT	Revenue Administration Fiscal Information Tool
RCT	Randomised Controlled Trials
RFB	Receita Federal do Brasil
RPA	Robotic Process Automation
RTR	Real-Time Risk
SAT	Servicio de Administración Tributaria (Mexico)
SEK	Swedish krona
SII	Servicio de Impuestos Internos (Chile)
SIG	Secure Internet Gateway
SME	Small and Medium-sized Enterprise
SMS	Short Message Service
SOC	Security Operation Centre
SRS	State Revenue Service (Latvia)
SSC	Social Security Contribution
SSTTP	Self-Serve Time to Pay
STA	State Taxation Administration (People’s Republic of China)
STA	Swedish Tax Administration
STI	State Tax Inspectorate (Lithuania)
TAS	Tax Administration Series
TIWB-CI	Tax Inspectors Without Borders for Criminal Investigation
TFTC	Task Force on Tax Crimes and Other Crimes
TRD	Thailand Revenue Department
UK	United Kingdom
UNDP	United Nations Development Programme
US	United States
VAT	Value Added Tax
WHT	Withholding Tax