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Forum on Tax Administration: Taxpayer Services Sub-Group FORUM ON TAX ADMINISTRATION: TAXPAYER SERVICES SUB-GROUP Survey tabulations Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery March 2010 CENTRE FOR TAX POLICY AND ADMINISTRATION ABOUT THIS DOCUMENT Purpose These tabulations should be read in conjunction with the report ‗Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery‘ which summarises the findings of a survey conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group in late 2009. The purpose of the survey was to assess member revenue bodies‘ progress with, and plans for, the use of modern technology to provide services to taxpayers. It has been prepared following extensive information gathering among member revenue bodies and associated research, and associated discussions with officials of member revenue bodies. Background to the Forum on Tax Administration The Forum on Tax Administration (FTA) was created by the Committee on Fiscal Affairs (CFA) in July 2002. Since then the FTA has grown to become a unique forum on tax administration for the heads of revenue bodies and their teams from OECD and selected non-OECD countries. In 2009 participating countries developed the FTA vision setting out that… The FTA vision is to create a forum through which tax administrators can identify, discuss and influence relevant global trends and develop new ideas to enhance tax administration around the world. This vision is underpinned by the FTA‘s key aim which is to….. improve taxpayer services and tax compliance – by helping revenue bodies increase the efficiency, effectiveness and fairness of tax administration and reduce the costs of compliance. To help carry out its mandate, the FTA is directly supported by two specialist Sub-groups— Compliance and Taxpayer Services—that each carry out a program of work agreed by members. Both OECD and selected non-OECD countries participate in the work of the FTA and its Sub- groups. The Taxpayer Services Sub-group exists to provide a forum for members to share experiences and knowledge of approaches to taxpayer service delivery, in particular through the use of modern technology. To achieve this objective, the Subgroup‘s mandate calls for it to: 1) periodically monitor and report on trends in taxpayer service delivery, with a particular focus on the development of electronic/online services; 2) examine ways to promote the uptake and use of electronic services by revenue bodies; 3) examine options for cross-border administrative simplification and consistency; and 4) assist, as appropriate, other groups of the CFA. Caveat National revenue bodies face a varied environment within which to administer their taxation system. Jurisdictions differ in respect of their policy and legislative environment and their administrative practices and culture. As such, a standard approach to tax administration may be neither practical nor desirable in a particular instance. The documents forming the OECD tax guidance series need to be interpreted with this in mind. Care should always be taken when considering a country‘s practices to fully appreciate the complex factors that have shaped a particular approach. Inquiries and further information Inquiries concerning any matters raised in this information note should be directed to Richard Highfield (CTPA Tax Administration and Consumption Taxes Division) at e-mail ([email protected]). 2 Table of contents Survey methodology and approach ..................................................................................................................................................................... 5 Table A1. Organisational-wide planning for provision of e-services to taxpayers ............................................................................................ 6 Table A2. Organisation planning—ranking of outcomes expected in plan and metrics used for evaluation ................................................ 12 Table A3. Organisation planning—priority areas and key targets in plan ....................................................................................................... 15 Table A4. Provision of tax system information via the Internet ...................................................................................................................... 21 Table A5. Information/ content categories of revenue body‘s website............................................................................................................ 24 Table A6. Website use of content management system (CMS) ....................................................................................................................... 26 Table A7. Returns filed electronically- personal income tax and corporate income tax................................................................................ 28 Table A8. Returns filed electronically- VAT and employer information reports ............................................................................................ 29 Table A9. Tax payment methods ....................................................................................................................................................................... 32 Table A10. Use of pre-filled tax returns—personal income tax ........................................................................................................................ 34 Table A11. Use of pre-filled tax returns—corporate income tax ....................................................................................................................... 37 Table A12. Use of pre-filled tax returns—VAT ................................................................................................................................................. 38 Table A13. Major strategies for promoting take-up of e-services .................................................................................................................... 39 Table A14. Use of mandated e-filing/ e-reporting obligations to increase take-up ........................................................................................ 42 Table A15. Electronic service capabilities (by function) provided in 2009 and planned for 2012—Personal income tax /1 ....................... 48 Table A16. Electronic service capabilities (by function provided in 2009 and planned for 2012—Personal income tax /1 .........................49 Table A17. Electronic service capabilities (by function) provided in 2009 and planned for 2012 —Corporate income tax /1 .................... 50 Table A18. Electronic service capabilities (by function) provided in 2009 and planned for 2012 —Corporate income tax /1 .................... 51 Table A19. Electronic service capabilities (by function) provided in 2009 and planned for 2012—Value added tax /1 ............................... 52 Table A20. Electronic service capabilities (by function) provided in 2009 and planned for 2012—Value added tax /1 .............................. 53 Table A21. Electronic service capabilities (by function) provided in 2009 and planned for 2012—Employer information returns /1 ....... 54 Table A22. Electronic service capabilities (by function) provided in 2009 and planned for 2012—Employer information returns /1 ....... 55 Table A23. Electronic service capabilities (by tax and enquiry/message) provided in 2009 and planned for 2012 /1 ................................ 56 Table A24. Electronic service capabilities (by tax and enquiry/message) provided in 2009 and planned for 2012 /1 ................................ 57 Table A25. Call centres —scale of operations and workloads .......................................................................................................................... 58 Table A26. Call centre operations ..................................................................................................................................................................... 61 Table A27. Call centres - factors influencing workloads .................................................................................................................................. 65 Table A28. Call centre operations—features of equipment used and planned ............................................................................................... 70 Table A29. Use of mobile phones in taxpayer service delivery ........................................................................................................................ 73 Table A30. Use of email in taxpayer service delivery /1 ................................................................................................................................... 77 Table A31. Use of email in taxpayer service delivery /1 ................................................................................................................................... 79 Table A32. Revenue body walk-in inquiry centres ........................................................................................................................................... 85 Table A33. Security of e-services – framework ............................................................................................................................................... 88 Table A34. Security of e-services – authentication/1 ....................................................................................................................................... 91 Table A35. Security of e-services – authorisation ............................................................................................................................................94
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