- •Table of contents
- •Abbreviations and Acronyms
- •Executive summary
- •Introduction
- •Institutional arrangements for tax administration
- •Key points
- •Introduction
- •The revenue body as an institution
- •The extent of revenue body autonomy
- •Scope of responsibilities of the revenue body
- •Special governance arrangements
- •Special institutional arrangements for dealing with taxpayers’ complaints
- •Bibliography
- •The organisation of revenue bodies
- •Getting organised to collect taxes
- •Office networks for tax administration
- •Large taxpayer operations
- •Managing the tax affairs of high net worth individuals taxpayers
- •Bibliography
- •Selected aspects of strategic management
- •Key points and observations
- •Managing for improved performance
- •Reporting revenue body performance
- •Summary observations
- •Managing and improving taxpayers’ compliance
- •Bibliography
- •Human resource management and tax administration
- •Key points
- •Aspects of HRM Strategy
- •Changes in policy in aspects of HRM within revenue bodies
- •Staff metrics: Staff numbers and attrition, age profiles and qualifications
- •Resources of national revenue bodies
- •Key points and observations
- •The resources of national revenue bodies
- •Impacts of recent Government decisions on revenue bodies’ budgets
- •Overall tax administration expenditure
- •Measures of relative costs of administration
- •International comparisons of administrative expenditure and staffing
- •Bibliography
- •Operational performance of revenue bodies
- •Key points and observations
- •Tax revenue collections
- •Refunds of taxes
- •Taxpayer service delivery
- •Are you being served? Revenue bodies’ use of service delivery standards
- •Tax verification activities
- •Tax disputes
- •Tax debts and their collection
- •Bibliography
- •The use of electronic services in tax administration
- •Key points
- •Provision and use of modern electronic services
- •Bibliography
- •Tax administration and tax intermediaries
- •Introduction
- •The population and work volumes of tax intermediaries
- •Regulation of tax intermediaries
- •The services and support provided to tax intermediaries
- •Bibliography
- •Legislated administrative frameworks for tax administration
- •Key findings and observations
- •Introduction
- •Taxpayers’ rights and charters
- •Access to tax rulings
- •Taxpayer registration
- •Collection and assessment of taxes
- •Administrative review
- •Enforced collection of unpaid taxes
- •Information and access powers
- •Tax offences (including policies for voluntary disclosures)
- •Bibliography
102 – 2. THE ORGANISATION OF REVENUE BODIES
Bibliography
ATO (2012), ATO Compliance Program 2012-13, Australian Taxation Office, Canberra. Capgemini and RBC Wealth Management (2010), World Wealth Report 2012, Cap Gemini. Credit Suisse (2011), Global Wealth Report 2011, Credit Suisse Research Institute.
IMF (2012), Greece: Request for Extended Arrangement under the Extended Fund Facility,
Staff Report, International Monetary Fund, Washington.
IMF (2012), Portugal: Fourth Review under the Extended Arrangement and Request for a Waiver of Applicability of End-June Performance Criteria, Staff Report; Country Report No. 12/179, International Monetary Fund, Washington.
IMF (2012), Romania: Fifth Review under the Stand-By Arrangement – Staff Report, International Monetary Fund, Washington.
OECD (2009), Engaging with High Net Worth Individuals, Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.
SARS (2012), SARS Compliance Programme: 2012/132016/17, South African Revenue Service, Pretoria.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013