Technologies for Better Tax Administration A Practical Guide for Revenue Bodies (eBook)

Preface 5
Foreword 7
Tax Administration of the future series 7
Caveat 7
Table of contents 9
Executive summary 13
Chapter 1. Background and introduction to technology and tax administration 17
Context and background 18
Methodology 19
Figure 1.1. Hype cycle of emerging technologies 21
Project objectives 21
Report structure 22
Bibliography 23
Chapter 2. Strategy and vision for leveraging new technologies in tax administrations 25
Digital disruption 26
Figure 2.1. Disruptive environment surrounding revenue bodies 26
Taxpayer expectations of digital services 27
Addressing the drivers of demand 29
Adjusting compliance approach to service delivery 30
Box 2.1. Digital vision of revenue bodies 31
Increased connectivity 31
Increased digital maturity 32
Customer journeys 32
New customer segments 32
Social Media – changing communication 33
Data Privacy and protection 33
Box 2.2. Changing communication patterns 34
Customer involvement 34
Channel of choice 35
Transparency of services 35
Box 2.3. A more transparent tax administration 35
Certainty 36
Greater agility 37
New capabilities 37
Common technological features of revenue bodies 38
Digital-by-default 38
Box 2.4. No Filing Service 39
User-centric approach with tailored engagement 39
Box 2.5. Becoming digital 40
Box 2.6. Combining information from multiple sources 41
Single taxpayer file 41
Leveraging partners in digital ecosystem 41
Big Data and data analytics 42
Box 2.7. Applying Big Data to tax processes 42
Box 2.8. Enhancing financial services with tax data 43
Smart portal solutions and natural systems 43
Mobile apps 43
Box 2.9. Mobile apps in tax administration 44
IT infrastructure 45
Box 2.10. Building Data Centres 45
Bibliography 47
Chapter 3. Using big data in tax administrations 49
Big Data as a strategic asset 50
Figure 3.1. Sources of Big Data 51
Convergence 52
Changing Risk Assessment 52
Figure 3.2. Number of devices connected to the Internet of Things (bn) 53
Benefits for revenue bodies: from transactions to online interactions 54
Box 3.1. A unified approach to smart use of Big Data 54
Box 3.2. Real time compliance 56
Towards data-driven tax administration 57
Signs of need for transition 57
Building a data-driven culture 59
Leadership of change 60
Stewardship of change 61
People and process 63
Big Data architecture 63
Figure 3.3. Big Data Architecture Model 66
Conclusion 66
Tax Administration Digital Maturity Model: Big Data management 67
Using the model 68
Table 3.1. Tax Administration Digital Maturity Model: Big Data management 69
Bibliography 74
Chapter 4. Use of portal solutions and natural systems in tax administrations 77
Digital service delivery approach 78
Introduction 78
Features of a tax administration smart portal 79
Box 4.1. Delivering smarter services 80
Security of access 81
Box 4.2. Using biometrics for taxpayer identification 83
Box 4.3. Other selected security approaches 84
Data quality and certainty 85
Box 4.4. Building trust 86
Proactive customised service 86
Simpler user journeys 87
Technology enabled support 88
Box 4.5. Reducing taxpayer burden 88
Box 4.6. Leveraging natural systems 89
Leveraging natural systems 90
Box 4.7. Third party software 92
Conclusion 93
Tax Administration Digital Maturity Model 93
Using the Model 93
Table 4.1. Tax Administration Digital Maturity Model: Smart portals and natural systems 95
Bibliography 100
Chapter 5. Findings and recommendations for leveraging new technologies in tax administrations 103
Findings 104
Recommendations 104
Glossary 107