The eighth edition of the OECD’s Tax administration series shows increasing use by tax administrations of technology tools, data sources and analytics to increase tax compliance.
The series provides comparative information on the performance of 58 advanced and emerging tax administrations. Findings in the latest edition include:
e-filing rates for personal income tax are now above 70%, with those for corporate income tax around 85%;
use of behavioural insights as a compliance tool, with a growing number of administrations employing behavioural researchers and data scientists;
an increasingly proactive approach to compliance risk management, with intervention at earlier stages rather than after tax returns have been filed; and
sharing of data enabling ‘compliance by design’ approaches to cover a variety of sources of income, with 70% of administrations covered by the report able to prefill tax returns and more than 20 administrations using electronic invoice systems for tax purposes.
The eighth edition of the OECD’s Tax administration series shows increasing use by tax administrations of technology tools, data sources and analytics to increase tax compliance.
The series provides comparative information on the performance of 58 advanced and emerging tax administrations. Findings in the latest edition include:
e-filing rates for personal income tax are now above 70%, with those for corporate income tax around 85%;
use of behavioural insights as a compliance tool, with a growing number of administrations employing behavioural researchers and data scientists;
an increasingly proactive approach to compliance risk management, with intervention at earlier stages rather than after tax returns have been filed; and
sharing of data enabling ‘compliance by design’ approaches to cover a variety of sources of income, with 70% of administrations covered by the report able to prefill tax returns and more than 20 administrations using electronic invoice systems for tax purposes.
