Use Of Technology In Tax Administrations 1

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Use of Technology in Tax Administrations 1

Ms.Margaret Cotton,Gregory Dark
Use of Technology in Tax Administrations 1 Book PDF

Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 18 pages
File Size : 46,6 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475583601

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Use of Technology in Tax Administrations 1 by Ms.Margaret Cotton,Gregory Dark Pdf

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Use of Technology in Tax Administrations 3

Ms.Margaret Cotton,Gregory Dark
Use of Technology in Tax Administrations 3 Book PDF

Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 20 pages
File Size : 43,5 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475583984

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Use of Technology in Tax Administrations 3 by Ms.Margaret Cotton,Gregory Dark Pdf

This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Use of Technology in Tax Administrations 2

Ms.Margaret Cotton,Gregory Dark
Use of Technology in Tax Administrations 2 Book PDF

Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 17 pages
File Size : 44,5 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475581126

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Use of Technology in Tax Administrations 2 by Ms.Margaret Cotton,Gregory Dark Pdf

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies

OECD
Technologies for Better Tax Administration A Practical Guide for Revenue Bodies Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 108 pages
File Size : 41,6 Mb
Release : 2016-05-13
Category : Electronic
ISBN : 9789264256439

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Technologies for Better Tax Administration A Practical Guide for Revenue Bodies by OECD Pdf

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.

Tax Law and Digitalization: The New Frontier for Government and Business

Jeffrey Owens,Robert Risse
Tax Law and Digitalization The New Frontier for Government and Business Book PDF

Author : Jeffrey Owens,Robert Risse
Publisher : Kluwer Law International B.V.
Page : 305 pages
File Size : 50,8 Mb
Release : 2021-09-15
Category : Law
ISBN : 9789403534046

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Tax Law and Digitalization: The New Frontier for Government and Business by Jeffrey Owens,Robert Risse Pdf

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Use of Technology in Tax Administrations 2

Ms.Margaret Cotton,Gregory Dark
Use of Technology in Tax Administrations 2 Book PDF

Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 17 pages
File Size : 42,9 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475586343

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Use of Technology in Tax Administrations 2 by Ms.Margaret Cotton,Gregory Dark Pdf

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Information Technology and Innovation in Tax Administration

Glenn Jenkins
Information Technology and Innovation in Tax Administration Book PDF

Author : Glenn Jenkins
Publisher : Kluwer Law International B.V.
Page : 230 pages
File Size : 47,5 Mb
Release : 1996-05-29
Category : Law
ISBN : 9789041109668

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Information Technology and Innovation in Tax Administration by Glenn Jenkins Pdf

Collection of papers dealing with various aspects of the role of information technology in the administration of taxes.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

OECD
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 46,7 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081

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Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Exploring the Adoption of Selected Digital Technologies in Tax Administration

Manabu Nose,Andualem Mengistu
Exploring the Adoption of Selected Digital Technologies in Tax Administration Book PDF

Author : Manabu Nose,Andualem Mengistu
Publisher : International Monetary Fund
Page : 19 pages
File Size : 53,6 Mb
Release : 2023-12-11
Category : Business & Economics
ISBN : 9798400258183

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Exploring the Adoption of Selected Digital Technologies in Tax Administration by Manabu Nose,Andualem Mengistu Pdf

Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of multi-dimensional International Survey on Revenue Administration, Tax Administration Diagnostic Assessment Tool, and Revenue Administration-Gap Analysis Program (RA-GAP) data with results indicating that digital technologies could help enhance tax collection, but with effects that vary by the type of specific digital service or tools introduced. While the results demonstrate a strong association between digital tax administration operations and improved performance outcomes, the realization of revenue gains is heavily contingent on accompanying policy, legislative, and administrative reforms, as well as the availability of adequate digital connectivity and capable tax administration staff. The cross-country approach provides reasonable upper-bound estimates on revenue gains, which, however, need to be carefully validated with country-specific case studies. The note reviews single country case studies from selected micro-economic literature that complement the cross-country results and reveal key enabling factors necessary to reap and sustain the benefits of new digital investments.

Tax Administration

Joshua Aslett,Gustavo González,Stuart Hamilton,Miguel Pecho
Tax Administration Book PDF

Author : Joshua Aslett,Gustavo González,Stuart Hamilton,Miguel Pecho
Publisher : International Monetary Fund
Page : 49 pages
File Size : 55,5 Mb
Release : 2024-02-26
Category : Business & Economics
ISBN : 9798400260063

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Tax Administration by Joshua Aslett,Gustavo González,Stuart Hamilton,Miguel Pecho Pdf

This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.

Designing a Tax Administration Reform Strategy

Ms.Katherine Baer,Mr.Carlos Silvani
Designing a Tax Administration Reform Strategy Book PDF

Author : Ms.Katherine Baer,Mr.Carlos Silvani
Publisher : International Monetary Fund
Page : 37 pages
File Size : 40,5 Mb
Release : 1997-03-01
Category : Business & Economics
ISBN : 9781451980394

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Designing a Tax Administration Reform Strategy by Ms.Katherine Baer,Mr.Carlos Silvani Pdf

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Digital Revolutions in Public Finance

Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier
Digital Revolutions in Public Finance Book PDF

Author : Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier
Publisher : International Monetary Fund
Page : 362 pages
File Size : 52,7 Mb
Release : 2017-11-01
Category : Business & Economics
ISBN : 9781484315224

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Digital Revolutions in Public Finance by Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier Pdf

Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."

Implementing Computerisation and Information Technology for Tax Administration

Anonim
Implementing Computerisation and Information Technology for Tax Administration Book PDF

Author : Anonim
Publisher : Commonwealth Secretariat
Page : 180 pages
File Size : 45,6 Mb
Release : 2007
Category : Business & Economics
ISBN : IND:30000111118679

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Implementing Computerisation and Information Technology for Tax Administration by Anonim Pdf

This publication offers guidance to revenue agencies that are thinking of implementing computerization or information technology to improve the efficiency of their tax administration. It draws on the experience of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania, representing a range of information technology initiatives of varying scales, complexity and levels of maturity. Rather than look at overall conceptual issues, which are already well covered elsewhere, this book looks at the finer details of implementation in order to identify lessons, ideas and opportunities, both at the planning and design phase, and during implementation and review and evaluation.Offers guidance to revenue agencies thinking of implementing computerization or information technology to improve the efficiency of their tax administration. It draws on the experience of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania, representing a range of IT initiatives of varying scales, complexity and levels of maturity.

Cambodia

International Monetary Fund. Fiscal Affairs Dept.
Cambodia Book PDF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 73 pages
File Size : 47,8 Mb
Release : 2018-11-07
Category : Business & Economics
ISBN : 9781484383155

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Cambodia by International Monetary Fund. Fiscal Affairs Dept. Pdf

This FAD mission reviewed recent progress to improve tax administration and identified areas of priority tax administration modernization for 2019–23. The MEF has been implementing the RMS, a major component of which is the strengthening of the administration of the GDT. As the RMS ends in 2018, the MEF is now developing the next phase of reforms to strengthen the revenue system of Cambodia over the period 2019 to 2023. The GDT has made significant progress with implementing the RMS measures under its responsibility, and achieved extremely positive revenue growth and collections. The GDT has completed 71 out of the 86 RMS tax administration measures; the remaining 15 are under active progress. Since 2012, the GDT has routinely exceeded its revenue targets, and year-on-year revenue growth has far exceeded the annual levels of economic growth. Cambodia’s 2017 tax-to-GDP ratio of 17.2 percent is now comparable with many regional countries.

Science, Technology and Taxation

Robert F. van Brederode
Science Technology and Taxation Book PDF

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 232 pages
File Size : 41,9 Mb
Release : 2012-08-01
Category : Law
ISBN : 9789041142061

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Science, Technology and Taxation by Robert F. van Brederode Pdf

This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.