Abbreviations and Acronyms

ACSI

American Customer Satisfaction Index

AE

Agenzia Entrate (Italy’s revenue body)

AFIP

Argentina’s revenue body

AN

Alpha-numeric

AO

Adjudicator’s Office

AO

The Adjudicator’s Office – United Kingdom

ATIP

Access to Information and Privacy

ATO

Australian Taxation Office

ATP

Aggressive Tax Planning

AWDL

Average working days lost

BAS

Business activity statements

BoMOF

Board of Management Oversight Framework

CAP

Core Audit Programme

CC

Call centre

CE

Continuing education

CFA

Committee on Fiscal Affairs

CIT

Corporate income tax

CPTA

Certified public tax accountants

CRA

Canada Revenue Agency

CTPA

Centre for Tax Policy and Administration

DFID

Department for International Development

DGFIP

France`s Tax Administration

DIAN

Colombia’s National Tax and Customs Administration

DPC

Data processing centres

DT

Direct Taxes

DZIT

Department of Zakat and Income Tax (Saudi Arabia)

EC

European Commission

ECA

External collection agents

ECF

Employment Control Framework

EISS

European Institute of Social Security

EOI

Exchange of Information

ERM

Enterprise Risk Management

ETCB

Estonia’s Tax and Customs Board

ETSP

Electricians’ Tax Safe Plan

EU

European Union

FTA

Forum on Tax Administration

FTE

Full-time equivalent

FTS

Federal Tax Service (Russian Federation)

GDP

Gross domestic product

GST

Goods and Services Tax

HMRC

Her Majesty’s Revenue and Customs (United Kingdom)

HNWI

High Net Wealth Individuals

HRD

Human Resource Development

HRM

Human Resource Management

HST

Harmonised Sales Tax

ICAEW

Institute of Chartered Accountants in England and Wales

ICPAS

Institute of Certified Public Accountants of Singapore

IGT

Inspector-General of Taxation

IMF

International Monetary Fund

IRAS

Inland Revenue Authority of Singapore

IRBM

Malaysia’s Board of Management for Inland Revenue

IRD

Inland Revenue Department – New Zealand

IRS

Internal Revenue Service – United States

IT

Information technologies

IVR

Interactive voice response

L&R

Legal and Research

LB&I

Large Business and International

LTU

Large Taxpayer Unit

MAF

Management Accountability Framework

MDMO

Multiple directorates in MOF

MOF

Ministry of Finance

NAFA

National Agency for Fiscal Administration (Romania)

NAO

National Audit Office

NRA

National Revenue Agency (Bulgaria)

NRP

National Research Programme

NTCA

Netherlands Tax and Customs Administration

OCS

Organisational Climate Survey

OIG

Treasury Office of the Inspector General (United States)

OPR

Office of Professional Responsibility

OVDP

Offshore voluntary disclosure programme

PAYE

Pay-as-you-earn tax

PIT

Personal income tax

PTIN

Preparer Tax Identification Number

RICS

Return Integrity and Correspondence Services

ROS

Revenue On-Line Service (Ireland)

RRA 98

The Internal Revenue Service Restructuring and Reform Act of 1998 –

United States

RTI

Real Time Information

RTO

Return Preparer Office

SARS

South Africa Revenue Service

SCM

Standard Cost Model

SDMO

Single directorate in Ministry of Finance

SIATP

Singapore Institute of Accredited Tax Professionals

SME

Small and medium-sized enterprises

SMT

Social media technologies

SSC

Social Security Contributions

STA

Swedish Tax Agency

STI

State Tax Inspectorate (Lithuania)

TA

Tax Academy

TALC

Tax Administration Liaison Committee

TAS

Taxpayer Advocate Service (United States)

TAS

Tax Agent Services

TBS

Treasury Board Secretariat

TCMP

Taxpayer Compliance Measurement Programme

BES

The islands of Bonaire, Sint Eustatius and Saba

TIGTA

Treasury Inspector General for Tax Administration

TIN

Taxpayer Identification Numbers

TO

Taxpayers’ Ombudsman

TRP

Tax Return Preparer

USB

Unified semi-autonomous body

USBB

Unified semi-autonomous body with formal board or advisory group

comprised of external officials

VAT

Value added tax

VDP

Voluntary Disclosure Programme

VERO

Finnish Tax Administration

VRU

Voice response unit

WB

World Bank