7. THE USE OF ELECTRONIC SERVICES IN TAX ADMINISTRATION – 251

are authorised and retrieve a response from an electronic mailbox established during registration. Payers of income such as interest, dividends, gambling winnings, etc, can validate taxpayer IDs and names to ensure earnings and withholdings are properly reported; and 3) A Secure Enterprise Messaging System has been piloted by Appeals area enabling secure encrypted e-mail requiring the exchange of digital certificates between the IRS and the external taxpayer/representative.

/2. Canada: Taxpayers can access the rulings database if they choose to subscribe to the database of one of 4 commercial publishers through whom the CRA publishes severed versions of rulings and technical interpretations; Ireland: The Revenue website provides access to all tax legislation and has a dedicated section for tax practitioners. Luxembourg: Court cases are not available. Netherlands: Twitter has been used during the filing season (pilot project) as well as during the start up phase of the new Personal Internet Page for Benefits; United Kingdom: Access to this information via the Internet is generally available from other government sponsored websites; United States: No individual tax information is communicated through social media technologies; however social media technologies are used to communicate general tax related information to all taxpayers.

Bibliography

OECD (2011), Social Media Technologies in Tax Administration, Forum on Tax Administration, Centre for Tax Policy and Administration, OECD, Paris.

OECD (2010), Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery, 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