146 – 3. SELECTED ASPECTS OF STRATEGIC MANAGEMENT

two studies each year related to aspects of the tax gap; Malta: Random audit programme is very limited in scale; Poland: Exists just for Fiscal audit offices, which are responsible for fiscal audits and support Tax Administration; Portugal: Annually tax administration make a public report on tax evasion and fraud with data about detected tax crimes and amounts of the tax debts. Furthermore, the Portuguese tax administration is not required to make periodic estimates of the tax gap. Estimates of the tax gap are occasionally made but not published. Singapore: IRAS conducted a random audit programme for Goods and Services Tax in 2011; Slovenia: The Statistical Office of the Republic of Slovenia calculates the tax gap in the field of VAT only with the purpose of monitoring effectiveness of VAT collection; Spain: Periodic estimates made of tax gap: A logical comparison with the National Accounts Statistics is made each year; United States: IRS estimates tax gap for most components on a recurring basis, typically every five years.

/2. Estonia: Programme of random audits in the VAT refund sector; Lithuania: Special projects in risky areas subject to shadow economy are carried out, e.g. control of trade in flowers, fruits and vegetables, taxi control, control of excisable goods, investigation of illegal enrichment of natural persons that received unaccounted income, payments of “unofficial” salaries etc. Luxembourg: The Indirect Taxes Department publishes its responses to the key compliance risks in the annual report. Furthermore AED publishes monthly on its website the specific sector to be audited the month thereafter. Spain: Random audit used for research: “Business intelligence” system is used in the selection of taxpayers to be audited; United States: IRS currently conducts random audits both annually (for individual income tax) and on an ad hoc basis (for other taxes) as part of its research/risk profiling programme.

Bibliography

HMRC (2012) Measuring Tax Gaps 2012, United Kingdom Her Majesty’s Revenue and Customs, London.

IRS (2012), Tax Gap for Tax Year 2006, Internal Revenue Service, Washington.

IRS Oversight Board (2012), Annual Report to Congress 2011, Internal Revenue Service oversight Board, Washington.

OECD (2012),Working smarter in revenue administration – Using demand management strategies to meet service delivery goals, Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.

OECD (2008), Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience, Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.

OECD (2005) Modernising Government: The Way Forward, OECD, Paris

OECD (2004), Compliance Risk Management: Managing and Improving Tax Compliance,

Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.

TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013