Tax verification activities

As discussed in Chapter 5, tax audit and verification activities represent a major investment of revenue body resources in surveyed countries. Based on the data in Table 5.6 in Chapter 5, around 40% of surveyed revenue bodies reporting detailed information indicated that over 30% of staff resources (FTEs) are devoted to tax audit, investigation, and other verification-related activities. For this reason alone, the resources used for verification activities and the contribution they make to revenue collections and rates of compliance are of considerable interest to all revenue bodies.

For the purposes of this and prior series, “verification activities” are defined as “comprising all of the activities typically undertaken by revenue bodies to check whether taxpayers have properly reported their tax liabilities in the returns filed by them”. The primary verification activity undertaken by revenue bodies is usually described by the term “tax audit” (including field, desk, or correspondence audits) or “tax control”. Less frequently used terms are “examinations”, “investigations”, and “enquiries”. It is also known that across revenue bodies “audit” activities vary in their scope and intensity, and indeed in the precise nature of actions taken by officials that are deemed to constitute an “audit”. Revenue bodies also carry out various other activities (e.g. in-depth fraud investigations, income/document matching checks, phone inquiries, computer-based edit and mathematical checks, and inspections of books and records) that can result in changes to taxpayers’ reported liabilities. For this series, the information provided aims to reflect all forms of the verification activity undertaken by revenue bodies. It does not aim to include work, and resultant taxes and penalties, associated with returns filed by taxpayers after follow-up non-filing enforcement related actions.

Aggregate Table A9 located at the end of this series set out aggregates over a seven year period (2005 to 2011) of the total value of assessments results from all verification acitives reported by revenue bodies for this and prior series.

Tables 6.11, 6.12, and 6.13 aim to provide an idea of the scale of tax audit and related verification activities, in terms of the numbers of actions taken/taxpayers reviewed and the value of assessments resulting from such actions. Significantly;

All taxpayer categories

The aggregate value of verification results (i.e. assessed tax and penalties) as a proportion of net annual revenue collections for 2011 varied widely:

-17 revenue bodies total assessments of less than 2% net revenue collections;

-14 reported aggregate results in the range 2 to 4%;

-9 reported aggregate results in the range 4 to 8%; and

-3 reported aggregate results exceeding 8% (i.e. Brazil, Belgium, and Italy); in the case of Italy, the amount was of the order of 20%, reflecting a major intensification of anti-fraud and tax evasion efforts over the last two years.

Seven revenue bodies (including three from OECD countries) failed to report the results of their verification activities.

Viewed over a four/five year period where relevant data were available, just over one fifth of revenue bodies (including Australia, Chile, Italy, Latvia, Romania, Slovenia, and Spain) reported consistent increases in the aggregate value of their verification outputs.

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

6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 213

Table 6.11. Verification actions: Number completed for all taxpayer categories

			Number of completed verification actions (nearest 000s)/1
Country	2005	2006	2007	2008	2009	2010	2011
OECD countries
Australia	1 035	808	805	847	1 041	808	898
Austria	66	74	75	78	81	84	85
Belgium	6 000	7 000	4 000	4 026	4 714	538	656
Canada/2	n.a.	2 981	2 669	2 856	3 070	2 729	2 857
Chile	253	238	250	326	388	549	601
Czech Rep.	30	27	22	129	139	98	68
Denmark	n.a.	n.a.	n.a.	1 200	800	74	61
Estonia	n.a.	n.a.	n.a.	2	2	3	3
Finland	n.a.	n.a.	n.a.	n.a.	n.a.	143	131
France	52	52	52	52	52	1 052/2	1 051/2
Germany	482	459	453	448	434	426	411
Greece	11	14	14	13	10	15	22
Hungary	299	279	246	60	60	188	206
Iceland	n.a.	n.a.	n.a.	637	693	n.a.	n.a.
Ireland	113	190	266	361	374	466	558
Israel	n.a.	n.a.	n.a.	n.a.	n.a	29	28
Italy	1 587	1 230	1 486	1 511	1 309	1 183	1 154
Japan	1 229	1 365	1 393	1 417	1 323	1 270	1 216
Korea	26	22	19	15	15	18	18
Luxembourg	27	27	28	29/2	26/2	32/2	37/2
Mexico	105	115	119	103	138	n.a.	n.a.
Netherlands	1 315	1 345	1 446	1 158	1 049	691	559
New Zealand	15	11	10	8	8	8	8
Norway	505	599	530	334	345	n.a	n.a
Poland	2 443	2 516	2 833	2 964	3 058	3 294	3 323
Portugal	118	132	128	138	143	113	91
Slovak Rep.	35	31	25	53	54	793	675
Slovenia	4	5	6	73	85	100	103
Spain/2	n.a.	n.a.	4 244	4 948	5 386	6 180	7 031
Sweden	n.a.	563	578	511	375	455	489
Switzerland	9	9	9	10	10	8	8
Turkey	105	110	136	58	68	n.a.	n.a.
United Kingdom	193	238	220	n.a.	n.a.	804	679
United States	4 786	5 868	6 310	6 371	6 584	7 246	7 822
Non-OECD countries
Argentina	26	37	43	162	146	196	193
Brazil	n.a.	n.a.	n.a.	n.a.	n.a.	24	21
Bulgaria	270	282	243	283	168	n.a.	n.a.
China	1 080	860	540	440	313	n.a.	n.a.
Colombia	n.a.	n.a.	n.a.	n.a.	n.a.	58	55
Cyprus	19	21	21	18	21	52	30
Hong Kong, China	n.a.	n.a.	n.a.	n.a.	n.a.	81	92
India	n.a.	n.a.	n.a.	380	553	331	355
Indonesia	n.a.	n.a.	n.a.	21	69	n.a.	n.a.
Latvia	26	23	21	28	21	10	9
Lithuania/2	53	45	37	32	33	29	39
Malaysia	34	45	289	1 086	1 390	1 732	1 911
Malta/2	1	1	1,	3	2	0.3	0.3
Romania	112	124	54	61	60	71	62
Russia	2 447	2 958	2 347	3 030	2 816	2 342	2 171
Saudi Arabia	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Singapore	7	6	6	7	8	8	10
South Africa	62	69	74	n.a.	n.a.	n.a.	1 169

For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 230. Sources: CIS survey responses.

214 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES

Table 6.12. Verification actions: Number completed for large taxpayers

			Number of completed verification actions/1
Country	2005	2006	2007	2008	2009	2010	2011
OECD countries
Australia	16 002	24 239	19 227	15 837	20 752	11 519	12 369
Austria	7 642	6 972	7 209	7 177	5 373	5 143	5 331
Belgium	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Canada	1 665	1 609	1 773	1 719	1 865	1 994	1 932
Chile	954	1 656	2 377	561	515	719	829
Czech Rep.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Denmark	n.a.	n.a.	n.a.	n.a.	n.a.	175	227
Estonia	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Finland	n.a.	n.a.	n.a.	n.a.	n.a.	364/1	276/1
France	892	1 318	1 466	1 589	1 551	6 038	5 738
Germany	40 628	38 235	38 662	39 885	38 988	40 502	41 764
Greece	3 661	5 240	4 827	1 066	1 250	n.a.	n.a.
Hungary	1.377	1 592	3 889	1 457	1 477	2 792	3 044
Iceland	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Ireland	6 358	7 138	7 972	9 002	12 942	12 552	10 200
Israel	n.a.	n.a.	n.a.	11 341	11 341	n.a.	n.a.
Italy	2 718	2 755	2 362	729	866	1 994	1 351
Japan	4 000/1	5 000/1	5 000/1	4 000/1	4 000/1	3 809	3 447
Korea	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Luxembourg	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Mexico	2 402	3 009	1 871	1 296	1 427	n.a.	n.a.
Netherlands	n.a.	n.a.	n.a.	9 900	10 700	26 100	16 000
New Zealand	716	797	928	583	547	582	491
Norway	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Poland	119 759	118 176	89 810	106 132	113 471	174 818	194 063
Portugal	556	743	743	1 761	2 256	2 303	2 892
Slovak Rep.	106	146	89	562	718	399	398
Slovenia	477	459	559	637	422	213	271
Spain	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Sweden	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Switzerland	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Turkey	7 068	8 610	6 808	1 545	2 277	n.a.	n.a.
United Kingdom	7 509	8 705	6 968	n.a.	n.a.	2 231	11 957
United States	13 768	13 198	13 551	13 449	13 803	14 833	15 293
Non-OECD countries
Argentina	n.a.	n.a.	n.a.	36 924	31 504	37 724	33 496
Brazil	n.a.	n.a.	n.a.	n.a.	n.a.	2 568	2 532
Bulgaria	2 900	2 863	2 338	2 040	1 875	n.a.	n.a.
China	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Colombia	n.a.	n.a.	n.a.	n.a.	n.a.	5 519	7 167
Cyprus	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Hong Kong, China	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
India	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Indonesia	n.a.	n.a.	n.a.	n.a.	657	n.a.	n.a.
Latvia	275	269	252	302	636	n.a.	499
Lithuania/2	n.a.	n.a.	n.a.	107/1	104/1	108/1	2 306
Malaysia	n.a.	226	200	n.a.	n.a.	n.a.	n.a.
Malta	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Romania	626	1 233	775	1 049	1 067	1 975	3 000
Russia	n.a.	n.a.	n.a.	n.a.	15 565	12 182	11 078
Saudi Arabia	n.a.	n.a.	n.a.	n.a.	n.a.	150	180
Singapore	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
South Africa	1 558	5 530	4 387	n.a.	n.a.	n.a.	n.a.

For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 230. Sources: CIS survey responses.

6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 215

Table 6.13. Verification actions: Value of assessments/total net revenue collections

			All taxpayers					Large taxpayers
	Value of completed actions/net tax collections (%)					Value of completed actions/net tax collections (%)
Country	2007	2008	2009	2010	2011	2007	2008	2009	2010	2011
OECD countries
Australia	2.8	3.0	3.1	3.7	3.8	1.0	1.2	0.8	1.3	0.9
Austria	3.3	3.2	2.3	2.4	3.1	1.9	2.0	0.9	1.0	1.7
Belgium	n.a.	1.1	1.2	7.2	8.1	n.a.	n.a.	n.a.	n.a.	n.a.
Canada	3.2	3.1	3.2	3.9	3.3	1.2	1.6	1.2	1.5	1.2
Chile	1.1	1.8	2.2	3.6	3.8	0.2	0.2	0.1	0.7	0.8
Czech Rep.	n.a.	1.7	0.0	2.5	2.5	n.a.	n.a.	n.a.	n.a.	n.a.
Denmark	n.a.	n.a.	n.a.	2.9	1.9	n.a.	n.a.	n.a.	0.4	0.4
Estonia	n.a.	0.9	2.0	0.1	1.0	n.a.	n.a.	n.a.	n.a.	n.a.
Finland	0.6	4.4	5.2	1.0	0.8	n.a.	n.a.	n.a.	n.a.	n.a.
France	2.2	2.5	2.9	4.5	4.4	0.6	0.8	1.0	1.6	1.6
Germany	3.8	3.8	4.4	2.0	1.9	2.7	2.7	3.2	2.5	2.4
Greece	n.a.	5.6	6.3	8.5	6.8	n.a.	3.6	2.9	5.0	4.8
Hungary	6.6	8.6	8.9	8.7	7.6	0.6	0.9	1.0	1.2	1.1
Iceland	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Ireland	1.3	1.2	1.6	1.5	1.5	0.4	0.3	0.5	0.3	0.3
Israel	n.a.	3.4	4.2	3.4	3.5	n.a.	0.4	0.6	n.a.	n.a.
Italy	n.a.	13.4	17.0	20.3	23.1	n.a.	1.0	2.1	3.6	4.5
Japan	1.8	1.6	1.6	2.0	1.5	0.5	0.4	0.3	0.6	0.3
Korea	3.6	0.03	0.02	0.03	0.03	n.a.	n.a.	n.a.	n.a.	n.a.
Luxembourg	1.7	0.6	0.9	0.6	0.6	n.a.	n.a.	n.a.	n.a.	n.a.
Mexico	3.1	3.0	4.7	n.a.	n.a.	1.7	1.8	2.8	n.a.	n.a.
Netherlands	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
New Zealand	2.1	2.8	2.6	6.2	3.1	0.7	1.4	1.2	4.6	1.6
Norway	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Poland	0.2	0.7	0.8	1.5	1.5	0.0	0.2	0.2	0.5	0.5
Portugal	5.0	4.9	9.0	6.8	5.5	1.6	1.2	2.5	1.7	1.4
Slovak Rep.	6.4	8.1	9.6	0.9	0.4	0.1	1.2	0.1	0.4	0.05
Slovenia	0.8	1.2	1.6	2.4	2.6	n.a.	0.1	0.0	n.a.	n.a.
Spain	2.9	3.7	4.9	5.3	5.7	n.a.	n.a.	0.7	n.a.	n.a.
Sweden	n.a.	0.6	0.4	0.5	0.3	n.a.	n.a.	n.a.	n.a.	n.a.
Switzerland	n.a.	0.3	0.5	0.2	0.2	n.a.	n.a.	n.a.	n.a.	n.a.
Turkey	7.8	6.7	8.1	n.a.	n.a.	4.5	3.6	4.6	n.a.	n.a.
United Kingdom	2.1	n.a.	n.a.	4.1	3.2	1.0	n.a.	n.a.	1.8	1.8
United States	2.2	2.5	3.1	3.1	3.1	0.4	0.7	0.6	0.8	0.7
Non-OECD countries
Argentina	2.5	2.4	2.7	2.5	2.5	n.a.	1.9	1.9	1.8	1.8
Brazil	n.a.	n.a.	n.a.	11.4	11.5	n.a.	n.a.	n.a.	7.2	8.3
Bulgaria	2.1	2.0	2.2	1.6	2.2	0.8	0.4	0.6	0.3	0.7
China	n.a.	0.1	0.2	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Colombia	n.a.	n.a.	n.a.	1.1	0.9	n.a.	n.a.	n.a.	0.5	0.5
Cyprus	7.0	1.0	1.3	6.2	6.3	n.a.	n.a.	n.a.	n.a.	n.a.
Hong Kong, China	n.a.	n.a.	n.a.	2.1	2.7	n.a.	n.a.	n.a.	n.a.	n.a.
India	n.a.	n.a.	n.a.	0.04	0.1	n.a.	n.a.	n.a.	n.a.	n.a.
Indonesia	n.a.	2.1	2.4	n.a.	n.a.	n.a.	n.a.	0.2	n.a.	n.a.
Latvia	2.0	2.9	4.1	4.6	5.6	0.0	0.0	0.3	n.a.	1.3
Lithuania	0.9	1.1	2.9	2.0	1.6	0.03	0.1	0.3	0.01	0.2
Malaysia	4.7	2.1	3.9	3.6	2.6	0.4	n.a.	n.a.	n.a.	n.a.
Malta	n.a.	n.a.	n.a.	1.1	0.7	n.a.	n.a.	n.a.	n.a.	n.a.
Romania	n.a.	3.2	4.5	6.8	6.0	n.a.	0.5	0.8	n.a.	n.a.
Russia	n.a.	n.a.	n.a.	6.0	4.1	n.a.	n.a.	n.a.	1.7	0.9
Saudi Arabia	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Singapore	0.6	0.5	0.7	0.9	0.8	n.a.	n.a.	n.a.	n.a.	n.a.
South Africa	3.0	n.a.	n.a.	n.a.	2.1	n.a.	n.a.	n.a.	n.a.	n.a.

Sources: CIS survey responses.

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