A Comparative Analysis on Tax Administration in Asia and the Pacific
Published on 1. April 2014
88 pages
978-92-9254-441-6 (ISBN)
Description
A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 2013. The surveys attempt to provide internationally comparable data on aspects of the sample jurisdictions' tax systems and their administration. Tentative conclusions emerge from the descriptive and comparative analysis.
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Content
- Cover
- Contents
- Tables and Figures
- Abstract
- Acknowledgments
- Abbreviations
- Executive Summary
- I. Introduction
- II. Tax Revenue Collections
- III. Institutional Arrangements for Revenue Bodies
- A. Organizational Characteristics of Tax Administrations
- B. Relationship with the Ministry of Finance
- C. Oversight Board of Tax Administration
- D. Extent of Revenue Bodies' Autonomy
- E. Other Nontax Functions of Revenue Bodies
- IV. Internal Organization Design of Revenue Bodies
- A. Models of Internal Organization Design
- B. Large Taxpayer Unit
- C. Office Network
- V. Human Resources Management
- A. Number of Staff Members
- B. Relative Staffing Levels of Revenue Bodies
- C. Allocation of Staff Resources by Functional Groupings
- D. Staff Attrition Rates
- E. Aspects of Human Resources Management
- VI. Budget and Expenditure
- A. Overall Tax Administration Expenditure
- B. Measures of Relative Costs of Administration
- VII. Taxpayer Identification and Filing
- VIII. Electronic Taxpayer Services
- A. Information and Communication Technology and Tax Administration
- B. In-House Information and Communication Technology Function
- C. Electronic Tax Filing Systems
- D. Electronic Tax Payment
- E. Other Electronic Taxpayer Services
- IX. Tax Audits
- A. Audits as a Pillar of Tax Administration
- B. Performance of Tax Verification Activities
- C. Information Gathering and Search Powers
- X. Arrears Collection
- A. Tax Debt Management
- B. Enforcement Powers
- XI. Administrative Arrangements for Tax Disputes
- A. Benefits of Administrative Review Systems
- B. Institutional Frameworks of the Administrative Review System
- C. Operational Performance in Administrative Review
- D. Direction for Better Dispute Resolution Systems
- Appendixes
- 1 Aggregate Tables
- 2 Tax Administration Bodies Covered in This Report
- References
- Tables and Figures
- Tables
- 1 Member Composition of Oversight Boards
- 2 Delegated Authority of Revenue Bodies
- 3 Nontax Functions of Revenue Bodies
- 4 Models of Internal Organization Design
- 5 Large Taxpayer Unit Operations
- 6 Office Network of Tax Administration Offices
- 7 Revenue Body Staff Usage
- 8 Revenue Body Staff Usage and Related Ratios, 2011
- 9 Total Staff and Usage by Major Tax Functional Groupings, 2011
- 10 Attrition Rates of Revenue Bodies, 2011
- 11 Aspects of Human Resources Management
- 12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration
- 13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures
- 14 Tax Administration Expenditures as Percent of Net Revenue Collected
- 15 Tax Administration Expenditures as Percent of Gross Domestic Product
- 16 Comparison of Registered Taxpayer Populations, 2011
- 17 Withholding Regime for Income of Resident and Nonresident Taxpayers
- 18 Use of Taxpayer Identifiers for Information Reporting and Matching
- 19 In-House Information and Communication Technology Function in Tax Administrations
- 20 Use of Electronic Tax Filing as Percent of All Returns Filed by Tax Items, 2011
- 21 Methods Available for Tax Payment
- 22 Information Provision via Electronic Media
- 23 Performance of Tax Verification Activities
- 24 Information Gathering and Search Powers
- 25 Tax Debt Outstanding as Percent of Net Revenue Collection and Debt Collected as Percent of Total Debt Collectable
- 26 Movement in Tax Debt Case Numbers in Percent
- 27 Enforced Tax Debt Collection Powers
- 28 Institutional Frameworks of Administrative Review Systems
- 29 Number of Administrative Review Cases
- 30 Number of Administrative Review Cases per 1,000 Registered Taxpayers, 2011
- Figures
- 1 Tax Revenue as Percent of Gross Domestic Product, 2011
- 2 Composition of Tax Revenue, 2011
- 3 Indirect Taxes as Percent of Total Taxes, 2011
- 4 Classification of Revenue Bodies According to Their Relationship with the Ministry of Finance
- 5 Organization Chart of the Internal Revenue Commission of Papua New Guinea
- 6 Organization Chart of the Inland Revenue Authority of Singapore
- 7 Total Population and Number of Staff Members (All Revenue Functions), 2011
