Tax Administration 2017
Comparative Information on OECD and Other Advanced and Emerging Economies
This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.
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Insights from innovations in tax debt management
Tax administrations focus on achieving a high level of tax compliance on the premise that prevention is better than cure. This is especially the case when it comes to tax debt and the minimisation of arrears and write-offs. Traditionally debt management has focussed on approaches that produce better debt recovery performance. Increasingly tax administrations are investing in research to enable them to develop policy approaches that help avoid tax debt being incurred in the first place or avoid tax debt increasing through supportive interactions with taxpayers. This chapter provides an overview of some of the innovative approaches and strategies of tax administrations in this regard where the common theme has been around tailoring interventions more closely to the specific circumstances of the taxpayer.
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