Tax Administration 2015 CompArATive informATion on oeCD AnD oTher ADvAnCeD AnD emerging eConomies Tax Administration 2015 Contents Chapter 1. Institutional arrangements for tax administration Chapter 2. The organisation of revenue bodies CompArATive informATion on oeCD AnD Chapter 3. Selected aspects of strategic management in tax administration oTher ADvAnCeD AnD emerging eConomies T a Chapter 4. Human resource management and tax administration x A d Chapter 5. Resources of national revenue bodies m in Chapter 6. Operational performance of revenue bodies is t r Chapter 7. The use of online services in tax administration a t io Chapter 8. Tax administration and tax intermediaries n 2 0 Chapter 9. Legislated administrative frameworks for tax administration 1 5 C o m p A r A T iv e in f o r m A T io n o n o e C D A n D o T h e r A D v A n C e D A n D e m e r g in g e C o n o Consult this publication on line at http://dx.doi.org/10.1787/tax_admin-2015-en. m ie s This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.org for more information. isbn 978-92-64-23231-0 9HSTCQE*cdcdba+ 23 2015 11 1 p Tax Administration 2015 COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2015), Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing, Paris. http://dx.doi.org/10.1787/tax_admin-2015-en ISBN 978-92-64-23231-0 (print) ISBN 978-92-64-23234-1 (PDF) Series: Tax Administration ISSN 2308-7331 (print) ISSN 2307-7727 (online) The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. 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FOREwORD – 3 Foreword Tax Administration 2015 is the sixth edition of the OECD Centre for Tax Policy and Administration’s biennial Comparative Information Series. The series’ primary purpose is to share information that will facilitate dialogue among tax officials on important tax administration issues, and which may also identify opportunities for ministries of finance and revenue bodies to improve the design and administration of their tax systems. This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 56 advanced and emerging economies, and includes performance-related data, ratios and trends up to the end of the 2013 fiscal year for the countries concerned. The comparative series was conceived by Richard Highfield (Senior Adviser, Centre for Tax Policy and Administration) and developed under the auspices of the Forum on Tax Administration. This edition was prepared by Oliver Petzold, Devi Thani and Richard Highfield, with considerable support received from tax officials of the revenue bodies that participated in the compilation of the series. Tax Administration 2015 is published under the responsibility of the Secretary-General of the OECD. TAX ADMINISTRATION 2015: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2015 TABLE OF CONTENTS – 5 Table of contents Foreword. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Abbreviations and Acronyms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Executive summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 Chapter 1. Institutional arrangements for tax administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 The revenue body as an institution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 The extent of revenue body autonomy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Scope of responsibilities of the revenue body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 Special governance arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 Special institutional arrangements for dealing with taxpayers’ complaints . . . . . . . . . . . . . . . . . . . . .48 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 Chapter 2. The organisation of revenue bodies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58 Getting organised to collect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59 Office networks for tax administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80 Large taxpayer operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 Managing the tax affairs of high net worth individuals taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . .92 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102 Chapter 3. Selected aspects of strategic management in tax administration. . . . . . . . . . . . . . . . . . 103 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .104 Managing for improved performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105 Planning and management approaches of revenue bodies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107 Managing and improving taxpayers’ compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 Adopting a risk management approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 Use of computer-based data matching systems to address non-compliance. . . . . . . . . . . . . . . . . . . . 135 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 Chapter 4. Human resource management and tax administration. . . . . . . . . . . . . . . . . . . . . . . . . . 141 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 Aspects of revenue bodies’ HRM strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .144 Changes in policy in aspects of HRM within revenue bodies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 TAX ADMINISTRATION 2015: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2015 6 – TABLE OF CONTENTS Staff metrics: Staff numbers and attrition, age profiles and qualifications. . . . . . . . . . . . . . . . . . . . .160 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 Chapter 5. Resources of national revenue bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 The resources of national revenue bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Impacts of recent Government decisions on revenue bodies’ budgets . . . . . . . . . . . . . . . . . . . . . . . . 171 Overall tax administration expenditure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Measures of relative costs of administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 International comparisons of administrative expenditure and staffing. . . . . . . . . . . . . . . . . . . . . . . . 183 Third party service delivery of revenue body functions/operations . . . . . . . . . . . . . . . . . . . . . . . . . .192 Chapter 6. Operational performance of revenue bodies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .199 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .200 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .201 Tax revenue collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .201 Refunds of taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .207 Taxpayer service delivery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Tax verification activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217 Tax disputes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223 Tax debts and their collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .228 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .239 Chapter 7. The use of online services in tax administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .242 Provision and use of modern online services in tax administration . . . . . . . . . . . . . . . . . . . . . . . . . .243 Enhancing online services: Considerable progress has been made but much more can be done . . . .243 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .260 Chapter 8. Tax administration and tax intermediaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .262 Introduction and context . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .262 The population and work volumes of tax intermediaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .264 Regulation of tax intermediaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .264 The services and support provided to tax intermediaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .266 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .277 Chapter 9. Legislated administrative frameworks for tax administration . . . . . . . . . . . . . . . . . . .279 Key points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .280 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .281 Taxpayers’ rights and obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .282 Access to tax rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .288 Taxpayer registration and identification numbering systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .290 Collection and assessment of taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .297 withholding regimes for other categories of income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .301 Use of third party information reporting requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .304 Administrative review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313 Enforced collection of unpaid taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313 Information and access powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 318 Tax offences (including policies to encourage voluntary disclosures). . . . . . . . . . . . . . . . . . . . . . . . .324 Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .343 TAX ADMINISTRATION 2015: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2015 TABLE OF CONTENTS – 7 Annex A. Aggregate Tables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .345 Annex B. Description of formulae used for computation of ratios . . . . . . . . . . . . . . . . . . . . . . . . . .373 Annex C. Participating revenue bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .377 Figures Figure 2.1 Croatia: Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 Figure 2.2 Latvia’s State Revenue Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 Figure 2.3 Thailand’s Revenue Department. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66 Figure 3.1 The compliance risk management framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 Figure 5.1 HMRC staffing levels 2005 to 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Figure 5.2 Labour force participants/FTE on tax and support functions (OECD countries). . . . . . . . 188 Figure 5.3 Labour force participants/FTE on tax and support vis-à-vis tax expenditure/GDP (OECD countries) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 Figure 5.4 Average FTE usage for key functional groupings (OECD countries). . . . . . . . . . . . . . . . .190 Figure 7.1 The demand management framework. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .244 Figure 7.2 Maturity model of pre-filling capabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .255 Figure 7.3 Maturity model of payment methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .257 Tables Table 1.1 Institutional arrangements for tax administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 Table 1.2 Delegated authority of national revenue bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 Table 1.3 Authority delegated to revenue bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 Table 1.4 Social security contributions: Assistance provided by selected revenue bodies . . . . . . . . .39 Table 1.5 Non-tax roles of revenue bodies reporting such roles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 Table 1.6 Special body for dealing with taxpayers’ complaints. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 Table 2.1 Selected features of the organisational structure of revenue bodies. . . . . . . . . . . . . . . . . . .62 Table 2.2 Features of the organisation structure of selected revenue bodies. . . . . . . . . . . . . . . . . . . .63 Table 2.3 Office network for tax administration role-office types by number . . . . . . . . . . . . . . . . . .83 Table 2.4 Office network for tax administration role-number of staff by office type. . . . . . . . . . . . .84 Table 2.5 Large taxpayer operations: Identification criteria used in 2013. . . . . . . . . . . . . . . . . . . . . .86 Table 2.6 Large taxpayers: Numbers administered, staff usage and verification results. . . . . . . . . . .91 Table 2.7 Revenue bodies with dedicated high net worth individuals dedicated units – operational data for 2012 and 2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96 Table 3.1 Selected management practices: business plans, annual reports, surveys . . . . . . . . . . . . .108 Table 3.2 Quantified targets reported by revenue bodies for key areas of performance . . . . . . . . . . 110 Table 3.3 Key elements of strategic plans – Australian Tax Office. . . . . . . . . . . . . . . . . . . . . . . . . . 117 Table 3.4 Key elements of strategic plans – Latvia’s State Revenue Service. . . . . . . . . . . . . . . . . . . 118 Table 3.5 Key elements of strategic plans – New Zealand Inland Revenue. . . . . . . . . . . . . . . . . . . . 119 Table 3.6 Key elements of strategic plans – South Africa Revenue Service . . . . . . . . . . . . . . . . . . .120 Table 3.7 Key elements of strategic plans – United Kingdom Revenue and Customs. . . . . . . . . . . . 121 Table 3.8 Key elements of strategic plans – United States Revenue Service. . . . . . . . . . . . . . . . . . .122 Table 3.9 Strategic approach for managing taxpayers’ compliance. . . . . . . . . . . . . . . . . . . . . . . . . .129 Table 3.10 Managing taxpayers’ compliance – Main compliance risks reported for 2014 . . . . . . . . .130 Table 3.11 Tax gap estimation activities of selected revenue bodies, etc. . . . . . . . . . . . . . . . . . . . . . . 132 Table 4.1 Revenue bodies’ human resources management (HRM) strategies. . . . . . . . . . . . . . . . . . 145 Table 4.2 Autonomy in staff appointments and measuring staff satisfaction and engagement. . . . . 151 Table 4.3 Revenue bodies’ initiatives to support staff developments. . . . . . . . . . . . . . . . . . . . . . . . .154 Table 4.4 Examples of specific programmes for knowledge capturing. . . . . . . . . . . . . . . . . . . . . . .156 Table 4.5 Performance management and remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Table 4.6 Staff metrics – arrivals, departures, age profile and academic qualifications. . . . . . . . . . 162 Table 4.7 Age profile of revenue body staff in regional groupings . . . . . . . . . . . . . . . . . . . . . . . . . . 163 TAX ADMINISTRATION 2015: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2015 8 – TABLE OF CONTENTS Table 4.8 Age profiles and staff with degrees etc., in selected countries. . . . . . . . . . . . . . . . . . . . . . 163 Table 5.1 Government downsizing/staff reduction programmes. . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Table 5.2 Salary expenditure/total expenditure for tax administration and support functions . . . . . 174 Table 5.3 IT and human resource management expenditure (% of all expenditure) . . . . . . . . . . . . . 177 Table 5.4 Cost of collection ratios (administrative costs/net revenue collections)/1 . . . . . . . . . . . . . 181 Table 5.5 Tax administration expenditure/gross domestic product (GDP). . . . . . . . . . . . . . . . . . . . . 182 Table 5.6 Revenue body staff usage for fiscal year 2013 and related ratios. . . . . . . . . . . . . . . . . . . . 187 Table 5.7 Staff usage (2013) by major tax functional groupings (% of total usage). . . . . . . . . . . . . . 191 Table 5.8 Third party service delivery of tax administration functions. . . . . . . . . . . . . . . . . . . . . . .192 Table 5.9 Expenditure on non-tax roles (% of total revenue body expenditure) . . . . . . . . . . . . . . . .194 Table 6.1 Aggregate tax collections (by major tax type) for 2012 and prior years. . . . . . . . . . . . . . .203 Table 6.2 VAT revenue ratio (VRR) in OECD countries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .206 Table 6.3 Revenue collections and refunds (relative shares) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .209 Table 6.4 Taxpayer services: Service demand ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212 Table 6.5 Service standards and performance in 2013: PIT returns and complaints. . . . . . . . . . . . . 214 Table 6.6 Service standards and performance in 2013: VAT refunds and correspondence. . . . . . . . 215 Table 6.7 Service standards and performance in 2013: In-person and phone inquiries. . . . . . . . . . . 216 Table 6.8 Examples of responsive service standards and good standards of performance . . . . . . . . 217 Table 6.9 Verification actions: Value of assessments/total net revenue collections. . . . . . . . . . . . . . 219 Table 6.10 Verification actions: Number completed for all taxpayer categories . . . . . . . . . . . . . . . . .221 Table 6.11 Verification actions: Number completed for large taxpayers. . . . . . . . . . . . . . . . . . . . . . .222 Table 6.12 Tax disputes in administrative review: Finalised cases . . . . . . . . . . . . . . . . . . . . . . . . . . .224 Table 6.13 Tax disputes in administrative review: Unfinalised cases at year-end. . . . . . . . . . . . . . . .226 Table 6.14 Tax debt – year-end aggregates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Table 6.15 Tax debts: Debt written off as a share of debt inventory . . . . . . . . . . . . . . . . . . . . . . . . . .232 Table 6.16 Tax debts: Movement in tax debt case numbers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .233 Table 6.17 Aspects of tax debt collection performance in selected countries . . . . . . . . . . . . . . . . . . .235 Table 7.1 Menu of possible self-service capabilities for enhancing taxpayer services . . . . . . . . . . .245 Table 7.2 Strategic priorities for increasing use of online services . . . . . . . . . . . . . . . . . . . . . . . . . .247 Table 7.3 Personal income tax returns: Use of electronic filing and pre-filling . . . . . . . . . . . . . . . . 251 Table 7.4 Corporate income tax returns: Use of electronic filing and pre-filling . . . . . . . . . . . . . . .252 Table 7.5 Value added tax (VAT) returns: Use of electronic filing and pre-filling . . . . . . . . . . . . . .253 Table 7.6 Tax payment methods available and volume usage (%) in 2013. . . . . . . . . . . . . . . . . . . . .258 Table 8.1 Tax intermediaries: Laws and regulations, returns prepared, surveys. . . . . . . . . . . . . . . .267 Table 8.2 Menu of possible services to assist tax intermediaries. . . . . . . . . . . . . . . . . . . . . . . . . . . .270 Table 8.3 Examples of on-line services to assist tax intermediaries . . . . . . . . . . . . . . . . . . . . . . . . .273 Table 8.4 Tax administration: Supporting and interacting with tax intermediaries . . . . . . . . . . . . . 274 Table 9.1 Taxpayers’ rights and selected features of the revenue rulings system . . . . . . . . . . . . . . .289 Table 9.2 System of taxpayer identifiers used and numbers of registrations – PIT. . . . . . . . . . . . . .293 Table 9.3 System of taxpayer identifiers used and number of registrations – CIT and VAT. . . . . . .294 Table 9.4 Use of taxpayer identifiers for information reporting and matching . . . . . . . . . . . . . . . . .296 Table 9.5 Personal income tax: Employer withholding, payment and income reporting obligations 302 Table 9.6 withholding and reporting regimes for income of resident taxpayers. . . . . . . . . . . . . . . .305 Table 9.7 withholding and reporting regimes for income of non-resident taxpayers . . . . . . . . . . . .306 Table 9.8 Personal income tax: Assessment system and advance payments (excl. withholdings). . .309 Table 9.9 Corporate income tax: Advance payment and annual return filing obligations . . . . . . . . 310 Table 9.10 Country examples of differentiated tax filing and/or payment regimes. . . . . . . . . . . . . . . 312 Table 9.11 VAT: Payment and return filing obligations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314 Table 9.12 Selected features of tax disputes of assessment or rulings. . . . . . . . . . . . . . . . . . . . . . . . . 316 Table 9.13 Enforced tax debt collection powers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .320 Table 9.14 Verification of taxpayers’ liabilities: information access and search powers of tax officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .322 Table 9.15 Incorrect reporting of tax liabilities – framework for sanctions. . . . . . . . . . . . . . . . . . . . .325 Table 9.16 Revenue bodies’ use of voluntary disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .327 Table 9.17 Examples of voluntary disclosure regimes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .328 Table A.1 Revenue aggregates: Gross revenue collections for all taxes administered. . . . . . . . . . . .346 TAX ADMINISTRATION 2015: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2015