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Centre for Tax Policy and Administration
Organisation for Economic Co-operation and Development
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 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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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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Organization
Interactions
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Tax Administrations
Data base
Operational and Maintenance Institute
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
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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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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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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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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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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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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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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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
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
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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Questions and comments?
?
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