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A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC 2020 EDITION ASIAN DEVELOPMENT BANK A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC 2020 EDITION ASIAN DEVELOPMENT BANK Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) © 2020 Asian Development Bank 6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines Tel +63 2 8632 4444; Fax +63 2 8636 2444 www.adb.org Some rights reserved. Published in 2020. ISBN 978-92-9261-864-3 (print); 978-92-9261-865-0 (electronic); 978-92-9262-032-5 (ebook) Publication Stock No. TCS190240 DOI: http://dx.doi.org/10.22617/TCS190240 The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does not imply that they are endorsed or recommended by ADB in preference to others of a similar nature that are not mentioned. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) https://creativecommons.org/licenses/by/3.0/igo/. By using the content of this publication, you agree to be bound by the terms of this license. For attribution, translations, adaptations, and permissions, please read the provisions and terms of use at https://www.adb.org/terms-use#openaccess. This CC license does not apply to non-ADB copyright materials in this publication. If the material is attributed to another source, please contact the copyright owner or publisher of that source for permission to reproduce it. ADB cannot be held liable for any claims that arise as a result of your use of the material. Please contact [email protected] if you have questions or comments with respect to content, or if you wish to obtain copyright permission for your intended use that does not fall within these terms, or for permission to use the ADB logo. Corrigenda to ADB publications may be found at http://www.adb.org/publications/corrigenda. Notes: In this publication, “$” refers to United States dollars. ADB recognizes “Korea” as the Republic of Korea. ADB Project Officer Yasushi Suzuki can be contacted by telephone at +63 2 8683 1924 or by e-mail at [email protected] for additional information about this publication. Cover design by Editha Creus. Printed on recycled paper Contents Tables, Figures, and Boxes v Acknowledgments ix Executive Summary xi Abbreviations xvii I. INTRODUCTION 1 II. TAX REVENUES AND TAX STRUCTURES 3 A. Tax Revenue Collection 3 B. Tax Structure 8 C. Value-Added Tax/ Goods and Services Tax Systems in Focus 11 III. INSTITUTIONS, GOVERNANCE, AND ORGANIZATION 17 A. Institutional Arrangements for Revenue Administration 17 B. Governance Arrangements for Tax Administration 29 C. Organization of Tax Administration Operations 39 IV. USE OF MODERN TECHNOLOGY IN TAX ADMINISTRATION 45 A. Provision of Primary or Core Information Technology Systems 45 B. Use of E-services and Mobile Applications for Taxpayers 48 C. Going Digital: Use of Innovative Technologies and Development Methods 55 V. MANAGING TAXPAYER COMPLIANCE 67 A. Enterprise Risk Management 67 B. Compliance Risk Management 70 C. Steps in the CRM Process 74 D. Innovative and Emerging Technologies 93 E. Taxpayer Segmentation 95 VI. LEGISLATED ADMINISTRATIVE FRAMEWORKS 103 A. Introduction and Overview 103 B. Taxpayer Rights and Obligations 104 C. Registration Processes 112 D. Filing of Tax Returns 113 E. Correct Reporting and Payment 118 iv A Comparative Analysis of Tax Administration in Asia and the Pacific F. Verification and Audit 121 G. Penalties and Interest 124 H. Simplified Tax Systems 127 I. Regulation of the Tax Profession 127 VII. TAX ADMINISTRATION OPERATIONS 133 A. Tax Administration Processes 133 B. Registration Processes 133 C. Taxpayer Services 137 D. Tax Return and Tax Payment Processes 142 E. Verification Activities 143 F. Taxpayer Disputes 145 G. Collection of Tax Payments, including Enforced Debt Collection 148 VIII. HUMAN RESOURCE MANAGEMENT 155 A. Changes in the Environment Affecting HRM Practices 155 B. Human Resource Management Practices of Revenue Bodies 156 IX. FINANCIAL RESOURCES FOR NATIONAL TAX ADMINISTRATION 179 A. Revenue Body Staffing 179 B. Aggregate Resource Budgets and Expenditure 180 C. Cross-Economy Comparisons of Tax Administration Resources 184 Appendixes 191 References 253 Tables, Figures, and Boxes Tables 2.1 Total Tax Revenue as a Percentage of GDP, 2012–2017 6 2.2 Tax Revenue from Taxes on Income and Profits and on General Consumption, 7 as a Percentage of GDP, 2013–2016 2.3 Tax Revenue from Major Tax Categories as a Percentage of GDP, 2016 9 2.4 Tax Revenue, by Major Tax Category, as a Percentage of Total Taxation, 2016 10 2.5 Selected Features of the VAT/GST Policy Framework, 2018 13 3.1 Management Boards of Unified Semiautonomous Revenue Bodies 20 3.2 Institutional Setup for Tax Administration and Authority Granted to Revenue Bodies, 2018 21 3.3 Role of Revenue Bodies in the Collection of Social Security Contributions, 2018 24 3.4 Roles of Revenue Bodies in Providing Tax Policy Advice and Conducting Criminal 25 Tax Investigations, 2018 3.5 Nontax-Related Roles of Revenue Bodies, 2018 27 3.6 Authority and Autonomy of Revenue Bodies, by Institutional Category, 2018 28 3.7 Measures of Success in Improving the Overall Level of Taxpayer Compliance 30 3.8a Authority and Autonomy of Revenue Bodies, by Institutional Category, 2018 34 3.8b Selected Management Practices of Revenue Bodies—Annual Reporting of Performance, 35 Internal Assurance, and Compliance Burden Reporting, 2018 3.8c Selected Management Practices of Revenue Bodies—Staff Integrity Mechanisms, 2018 36 3.8d Selected Management Practices of Revenue Bodies—Use of Taxpayer Satisfaction Surveys, 2018 37 3.9 Features of Revenue Bodies’ Internal Organization Structure, 2018 40 3.10 Use of Third Parties for Operations of Revenue Bodies, 2018 44 4.1 Development and Acquisition of Core Information Technology Systems by Revenue Bodies, 2018 47 4.2 Electronic Services Provided by Revenue Bodies to Taxpayers, 2018 50 4.3 Mobile Applications Provided by Revenue Bodies to Taxpayers, 2018 51 4.4 Innovative Technologies and Processes 56 4.5 Use of New Technologies by Revenue Bodies to Drive Innovation, 2018 57 4.6 Use of Electronic Invoicing for VAT by Revenue Bodies, 2018 62 5.1 Formal Compliance Risk Management Approach and Framework of Revenue Bodies, 2018 73 5.2 Tax Gap Research Done by Revenue Bodies for the Major Taxes, 2018 76 5.3 Engagement and Participation of ADB Members in International Tax Reform Efforts 78 5.4a Risk Focus Areas of Compliance Strategy and Relative Priorities of Revenue Bodies, 2018 79 5.4b Key Risk Focus Areas of Compliance Strategy and Relative Priorities of Revenue Bodies, 2018 80 5.5 Initiatives Taken by Revenue Bodies to Influence Taxpayers’ Compliance Behavior, 2018 84 5.6 Role of Revenue Bodies in Tax Crime Investigation, 2018 92 5.7a Selected Features of Program Used by Revenue Bodies for Managing High-Net-Worth 98 Individuals, 2018 5.7b Selected Metrics for High-Net-Worth Individuals Program of Revenue Bodies, 2016 and 2017 99 vi A Comparative Analysis of Tax Administration in Asia and the Pacific 6.1 Tax Rulings Issued by Revenue Bodies to Taxpayers, 2018 110 6.2 Key Features of the Taxpayer Registration System in Selected Economies, 2018 114 6.3 Mandated Use of Taxpayer Identification Numbers in Information Reports, 2018 115 6.4 Employee Withholding, Advance Payment Obligations, and Mandatory E-payment 116 Requirements of Revenue Bodies, 2018 6.5 Tax Return Filing Frequency and Mandatory E-filing Requirements of Revenue Bodies, 2018 117 6.6 Time Limits for Audit and Other Interventions of Revenue Bodies, 2018 125 6.7 Features of Simplified Tax Regimes for Small Businesses 128 6.8 Simplified Tax Regimes for Small Taxpayers, 2018 129 7.1 Taxpayer Registration Channels, 2017 136 7.2 Bodies Available for Dispute Resolution, 2018 147 8.1 Important Elements of a Human Resource Management Strategy 157 8.2a Human Resource Management Approach of Revenue Bodies, 2018 158 8.2b Human Resource Management Strategy of Revenue Bodies, 2018—Part 1 159 8.2c Human Resource Management Strategy of Revenue Bodies, 2018—Part 2 160 8.3 Current and Future Staff Capability Needs of Revenue Bodies, 2018 161 8.4a Autonomy of Revenue Bodies in Human Resource Management Matters, 2018 164 8.4b Other Aspects of Revenue Body Autonomy in Human Resource Management Matters, 2018 165 8.5 Staff Engagement and Performance Management, 2018 170 8.6 Remuneration and Performance Management Practices of Revenue Bodies, 2018 173 9.1 Budget-Related Definitions 179 9.2 Total Operating Expenditure as a Proportion of Net Revenue Collected (%) 183 9.3 Use of Revenue Body Staff for Tax Administration, by Function, 2017 187 Figures 2.1 Tax–GDP Ratios for All Levels of Government, 2016 5 2.2 Tax Ratios Across Regions, 2012 to 2016 5 2.3 Tax Structures in 2016—International and Regional Comparison 11 2.4 Tax Revenue from Value-Added Tax, as a Percentage of Total Tax Revenue, 2016 12 2.5 VAT/GST Revenue Productivity, 2015
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