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This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.
Book Synopsis ISORA 2016 by : William Joseph Crandall
Download or read book ISORA 2016 written by William Joseph Crandall and published by International Monetary Fund. This book was released on 2019-03-08 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.
Book Synopsis ISORA 2016 by : William Joseph Crandall
Download or read book ISORA 2016 written by William Joseph Crandall and published by . This book was released on 2019 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.
Book Synopsis ISORA 2018: Understanding Revenue Administration by : William Crandall
Download or read book ISORA 2018: Understanding Revenue Administration written by William Crandall and published by International Monetary Fund. This book was released on 2021-11-03 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.
This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO.
Book Synopsis How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics by : Elizabeth Gavin
Download or read book How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics written by Elizabeth Gavin and published by International Monetary Fund. This book was released on 2021-05-10 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO.
Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities, based on the International Survey on Tax Administration (ISORA), the Tax Administration Diagnostic Assessment Tool (TADAT), and TA reform episodes datasets (identified by Akitoby et al., 2020). It uses a Hausman-Taylor cross-country panel regression and an event study for specific TA reform episodes. Our results (using the ISORA data) show that an increase in the overall strength of TA from the 40th percentile to the 60th percentile is associated with an increase in tax revenue by 1.8 pp. of GDP (with a 95 percent confidence range of 0.5‒2.6 pp. of GDP). Similarly, the event-study assessment shows that sustained TA reforms led to an increase in tax revenues between 2 to 3 pp. of GDP, in line with the experience in three country cases (Jamaica, Rwanda, and Senegal). Also, the revenue yields are increasing over time to more than 3 pp. of GDP after the 6th year following a comprehensive reform. The analysis also highlights the significant impact of specific measures including: i) strengthening compliance risks management, ii) enhancing public accountability, iii) establishing Large Taxpayer Offices (LTO), iv) strengthening accountability and transparency, and v) enhancing timely filing of tax declarations.
Book Synopsis Quantifying the Revenue Yields from Tax Administration Reforms by : Hassan Adan
Download or read book Quantifying the Revenue Yields from Tax Administration Reforms written by Hassan Adan and published by International Monetary Fund. This book was released on 2023-11-10 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities, based on the International Survey on Tax Administration (ISORA), the Tax Administration Diagnostic Assessment Tool (TADAT), and TA reform episodes datasets (identified by Akitoby et al., 2020). It uses a Hausman-Taylor cross-country panel regression and an event study for specific TA reform episodes. Our results (using the ISORA data) show that an increase in the overall strength of TA from the 40th percentile to the 60th percentile is associated with an increase in tax revenue by 1.8 pp. of GDP (with a 95 percent confidence range of 0.5‒2.6 pp. of GDP). Similarly, the event-study assessment shows that sustained TA reforms led to an increase in tax revenues between 2 to 3 pp. of GDP, in line with the experience in three country cases (Jamaica, Rwanda, and Senegal). Also, the revenue yields are increasing over time to more than 3 pp. of GDP after the 6th year following a comprehensive reform. The analysis also highlights the significant impact of specific measures including: i) strengthening compliance risks management, ii) enhancing public accountability, iii) establishing Large Taxpayer Offices (LTO), iv) strengthening accountability and transparency, and v) enhancing timely filing of tax declarations.
For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series analyzes the administrative setups and performance of revenue bodies in 40 economies across the region—to help governments and officials identify promising options for building more efficient, inclusive tax systems.
Book Synopsis A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition by : Asian Development Bank
Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition written by Asian Development Bank and published by Asian Development Bank. This book was released on 2022-12-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series analyzes the administrative setups and performance of revenue bodies in 40 economies across the region—to help governments and officials identify promising options for building more efficient, inclusive tax systems.
This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.
Book Synopsis Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2022-06-23 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.
This report is the 5th edition of ADB’s A Comparative Analysis of Tax Administration in Asia and the Pacific. It provides internationally comparative data on aspects of tax systems and their administration in 38 economies and detailed analysis of the comparative results across the region, aiming to assist the revenue bodies to improve their performance by providing opportunities to benchmark their administration against similar economies in the region. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration, for the 2018 and 2019 fiscal years.
Book Synopsis A Comparative Analysis of Tax Administration in Asia and the Pacific by : Asian Development Bank
Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2022-05-01 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the 5th edition of ADB’s A Comparative Analysis of Tax Administration in Asia and the Pacific. It provides internationally comparative data on aspects of tax systems and their administration in 38 economies and detailed analysis of the comparative results across the region, aiming to assist the revenue bodies to improve their performance by providing opportunities to benchmark their administration against similar economies in the region. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration, for the 2018 and 2019 fiscal years.
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.
Book Synopsis Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2019-09-23 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa
Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
