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This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary measure of the impact of administrative interventions -- the "enforcement elasticity of tax revenue"--That is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap

- Preface - Foreword and Acknowledgements - Acronyms, abbreviations and key definitions - Executive summary - Introduction - Overview of current tax capacity building landscape - Domestic organisation of capacity building assistance - Leveraging technology for tax capacity building - Enhancing co-operation for tax capacity building - The tax administration capacity building framework - Observations and recommendations.

Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and refo

Cover -- Title -- Copyright -- Contents -- Figures, Tables, and Boxes -- FIGURES -- 1 Tax Structure in OECD Economies in 2013 -- 2 Total Tax to GDP Ratio (%) in 2013 of Economies in This Study -- 3 Total Tax to GDP Ratio for Economies with Consistent Year-on-Year Growth over the Period 2010-2013 -- 4 Organizational Structure of Cambodia's General Department of Taxation -- 5 Organizational Structure of the Philippines' Bureau of Internal Revenue -- 6 Organizational Structure of Taipei,China's Tax Administration -- 7 Essential Elements of a Human Resource Management Strategy

The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.

"B-217690."--p. [1] ; "GAO/GGD-88-128." ; "September 1988." ; Running title : GAO/GGD-88-128 Form 990 information returns. ; At head of title : Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. ; Cover title. ; Mode of access: Internet.

Cover -- Title -- Copyright -- Contents -- Tables, Figures, and Boxes -- Acknowledgments -- Abbreviations -- Executive Summary -- I. Introduction -- II. Tax Revenues and Tax Structures -- A. Tax System Revenue Collections -- B. Tax Structures -- C. Tax Policy Reforms to Mobilize Domestic Resources -- III. Institutions, Organization, and Governance -- A. Institutional and Organizational Design for Tax Administration -- B. Revenue Body as an Institution -- C. Governance -- D. Organizational Structure of Revenue Bodies -- IV. Managing Taxpayers' Compliance -- A. Compliance Risk Management -- B. Managing the Compliance of Large Taxpayers -- C. International Tax Avoidance and Evasion -- D. Optimizing the Use of Withholding at Source and Third Party Reporting -- E. Use of Voluntary Disclosure Policies and Programs -- V. Human Resource Management -- A. The Changing Environment -- B. Revenue Body Practices in Human Resource Management -- VI. Tax Administration Operations -- A. Processes of Tax Administration -- B. Registration and Taxpayer Identification -- C. Taxpayer Services -- D. Tax Return and Tax Payment Processing -- E. Verific ation Activities -- F. Taxpayer Disputes -- G. Collection of Tax Payments, Including Enforced Debt Collection -- VII. Operating Budgets, Staffing, and Related Matters -- A. Aggregate Staffing Levels -- B. Aggregate Resource Budgets and Expenditures -- C. Cross-Economy Comparisons of the Relative Costs of Tax Administration -- Appendix: Selected References, and Country Data and Survey Tabulations -- References.

- Preface - Foreword - Executive summary - Background and introduction to technology and tax administration - Strategy and vision for leveraging new technologies in tax administrations - Using big data in tax administrations - Use of portal solutions and natural systems in tax administrations - Findings and recommendations for leveraging new technologies in tax administrations - Glossary.

Cover -- Contents -- 1. The Tax MIS Tool Kit -- 1.1. Overview and Structure of the Tax MIS Tool Kit -- 2. The Business Case for Tax MIS -- 2.1. Key Issues in Tax Administration -- 2.2. Can ICT Help Streamline Tax Administration? -- 2.3. Can ICT-Enabled Systems Help Tax Authorities Transform Tax Administration? -- 3. Overview of Tax MIS -- 3.1. Key Objectives of Tax MIS Implementation -- 3.2. Key Benefits of Tax MIS Implementation -- 3.3. Tax MIS Conceptual Model -- 3.4. Tax MIS Users -- 3.5. Service Delivery Channels -- 3.6. Functionalities and Features of Tax MIS -- 3.7. Services and Functions of Tax MIS -- 3.7.1. Information Services -- 3.7.2. Transaction Services -- 3.7.3. Customer Relationship Management -- 3.7.4. MIS and Reporting -- 3.7.5. Workflow Management -- 3.7.6. Interfacing with Other ICT Systems -- 3.8. Other Key Considerations -- 4. Diagnostic Assessment of ICT Status -- 5. From Diagnostic Assessment to Prioritization of Taxes and Services -- 5.1. Summarizing Diagnostic Assessment Results -- 5.2. Strategic Objectives of Tax MIS Implementation -- 5.3. Prioritization Framework -- 5.3.1. Prioritization of Taxes and Services -- 6. Tax MIS Implementation Approach: Stakeholders and Cost Estimate -- 6.1. Holistic Approach to Tax MIS Implementation -- 6.2. Tax MIS Implementation-Key Activities -- 6.3. Tax MIS Implementation-Stakeholders -- 6.4. Tax MIS Implementation-Cost Elements -- 7. Commercial Off-the-Shelf versus Custom-Developed Tax MIS Solutions -- 7.1. Overview of COTS and Custom Software Solutions -- 7.2. Comparative Analysis of COTS and Custom Tax MIS Solutions -- 7.3. Criteria for Selecting between COTS and Custom Tax MIS Solutions -- 8. Monitoring and Evaluation Framework -- 9. Key Barriers to Tax MIS Implementation -- References -- Tables and Figures -- Tables -- 1. Key Issues in Tax Administration.

"May 4, 2004." ; Distributed to some depository libraries in microfiche. ; Shipping list no.: 2004-0184-P. ; Caption title. ; Includes bibliographical references. ; Mode of access: Internet.