diagnostic tool for tax administrations

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Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development Diagnostic tool for Tax Administrations Matthijs Alink

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Diagnostic tool for Tax Administrations. Matthijs Alink. Diagnostic tool. Diagnostic tool is aimed to provide an instrument for tax administrations to assess and measure their institutional, strategic - PowerPoint PPT Presentation

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Page 1: Diagnostic tool for Tax Administrations

Centre for Tax Policy and Administration

Organisation for Economic Co-operation and Development

Diagnostic tool for Tax Administrations

Matthijs

Alink

Page 2: Diagnostic tool for Tax Administrations

Diagnostic tool

Diagnostic tool is aimed to provide an instrument for tax administrations to assess and measure their institutional, strategic and operational ability to adequately implement, administer and enforce the tax laws and other tasks

instructed to them by law To provide a tool for tax administrations to identify strengths and

weaknesses of their organizations To benchmark their performance compared to their peers and

during time To identify areas for improvement by training and development

 

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Page 3: Diagnostic tool for Tax Administrations

Design of diagnostic tool

Web based instrument Self assessment by tax administrations Forms downloaded from website Forms (partly) pre-filled based on historical

information and input based on research by Operating and Maintenance Institute (OMI)

Verification information provided by TAs by OMI Benchmark information automatically adjusted

based on filled out forms Automatic country reporting Annual aggregated reporting by OMI

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Page 4: Diagnostic tool for Tax Administrations

Organization

Interactions

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Tax Administrations

Data base

Operational and Maintenance Institute

Page 5: Diagnostic tool for Tax Administrations

Reports on 25 dimensions and numerous sub-dimensions

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50 70 90

110 130

Client acceptance

Meticulousness

Equal treatment

Quality program

Product quality

Quality staff

year 1 year 2

Page 6: Diagnostic tool for Tax Administrations

Roadmap (1)

Identification of a set of key institutional, strategic, and operational areas of tax administration crucial for the effectiveness of Tax Administrations.

Identification of a set of key indicators per area. Developing a survey instrument to collect

benchmark information from Tax Administrations on these key areas of tax administration to identify best practices

Doing a pilot survey among a selected number of Tax Administrations

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Page 7: Diagnostic tool for Tax Administrations

Pilot survey

To test the survey instrument on its feasibility and relevance

To identify good or best practises enabling the development of norms facilitating the design and implementation of a scoring system supporting the methodology of the diagnostic tool

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Page 8: Diagnostic tool for Tax Administrations

Roadmap (2)

Based on the outcomes of the pilot survey further developing a preliminary set of key indicators including assessing the weight or relative importance of the different indicators and identifying good or best practises as a reference for survey research

Doing a more extensive survey among a wider population of tax administrations

Using the outcome of the survey and additional research to review the used key indicators and their relative weight, to identify best practises and to complete the data base for the diagnostic tool

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Page 9: Diagnostic tool for Tax Administrations

Road map (3)

Designing and building website technology Creating Operational and Maintenance Institute

(ownership, funding, accessibility of information, rules on transparency and confidentiality)

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Page 10: Diagnostic tool for Tax Administrations

Key areas (1)

1. Revenue performance 2. Tax system, tax policy and mandate of the Tax

Administration 3. The extend of autonomy of a Tax Administration 4. Integrity, values and ethical standards 5. Taxpayer rights and complaints handling 6. Organizational structure 7. Staff allocation 8. Human resource management 9. Cost of collection or administration costs 10. Compliance Risk Management 11. Compliance measurement 12. Identification and registration of taxpayers

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Page 11: Diagnostic tool for Tax Administrations

Key areas (2)

13. Tax Identification Number (TIN) 14. Return filing and assessment 15. Withholding regimes 16. Provisional assessments, advance payments and final

assessment 17. Enforced debt collection 18. Verification and audit 19. Penalties and interest 20. Appeals (administrative and with courts) 21. Taxpayer service 22. Information technology (IT) 23. Tax fraud and avoidance 24. Administrative cooperation and mutual assistance 25. External factors

 

 

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Page 12: Diagnostic tool for Tax Administrations

Example of key indicators

5 Taxpayer rights and complaints handling

No Limited

Full

5.1 A comprehensive set of taxpayer rights has been developed

5.2 Taxpayer rights are enshrined in tax laws

5.3 Taxpayer rights are included in administrative documents

5.4 Taxpayer rights are easily accessible for taxpayers

5.5 Taxpayer rights are published in a taxpayer charter

5.6 Deployed internal structures and procedures are in place for receiving and addressing complaints from taxpayers

5.7 Dedicated internal units for handling complaints from taxpayers are established

5.8 Dedicated independent organisation or agency (ombudsman) in place to deal with complaints from citizens and business concerning the operations of the tax administration

Score per indicator 0 3 5

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Page 13: Diagnostic tool for Tax Administrations

Examples of key indicators (2)

21 Taxpayer Service No

Limited

Full

21.1 Tax Administration uses systematically public media (journals, radio, TV) to generally inform the public on changes of legislation, obligations of taxpayers, planned compliance strategies, the introduction of new tax facilities and requirements etc.

21.2 Tax Administration measures whether these campaigns are effective in terms of the number/percentage of taxpayers that have received and understood the message

21.3 Taxpayers needs for taxpayer services are systematically researched

21.4 A tailor made targeted taxpayer service programme was introduced

21.5 Service standards were developed and made public

21.5.1 Details of service standards tba?

21.6 Performance on set service standards were systematically measured

21.7 Percentage of performance meeting set standards

21.8 Percentage of information requests solved at one go in the first contact

21.9 Number of physical contacts13

Page 14: Diagnostic tool for Tax Administrations

Examples of key indicators (3)

21 Taxpayer Service (Continued) No Limited

Full

21.10 Number of contacts by phone

21.11 Number of enquiries by phone handled by dedicated call centres

21.12 Usage of websites in general

21.13 To gather general information

21.14 To file a return

21.15 To check status information

21.16 For other reasons

21.17 Number of contacts by e-mail

21.18 Number of contact by letter

21.19 Number of taxpayers assisted with filing a return

21.20 Tax Administration actively designs and delivers educational programmes for schools and other institutions to improve importance of the role of taxation in society14

Page 15: Diagnostic tool for Tax Administrations

Examples of key indicators (4)

21 Taxpayer service (continued) No Limited

Full

21.21 Satisfaction of taxpayers with taxpayer services provided is systematically measured

21.22 Number of survey responses / percentage of services provided

21.23 Percentage of taxpayers that is satisfied with the availability of information and the accessibility of the tax administration

21.24 Percentage of taxpayers that is not satisfied with the availability of information and the accessibility of the tax administration

21.25 Percentage of taxpayers that is satisfied with services (to be detailed more precisely?) provided

21.26 Percentage of taxpayers that is not satisfied with services provided

21.27 Measured effects of service provision on overall compliance levels

21.28 Number of complaints to an independent ombudsman

21.29 Number of complaints to other institutions

Score per indicator tbd 0 3 5

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Page 16: Diagnostic tool for Tax Administrations

Questions and comments?

?

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