Revenue Statistics in Asian Countries 2017 Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore (eBook)
104 Seiten
OECD Publishing (Verlag)
978-92-64-27902-5 (ISBN)
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
Chapter 2. Special feature: Electronic services in tax administration
The level of tax revenues in an economy is influenced by tax policy and tax administration as well as the level of taxpayer compliance and government enforcement. Developments in information and communication technology (ICT) in recent decades, both for electronic filing and payment of taxes, have presented many opportunities for revenue bodies to increase government revenue, improve efficiency, and enhance the quality of services delivered to taxpayers, while at the same time reducing taxpayer compliance burden and government administration costs, and improving enforcement.
While the attention of revenue bodies was initially focused on the computerisation of routine tax administration processes (e.g. taxpayer registration and revenue accounting), the later part of the last decade and the early part of this decade saw most tax administrations tailoring their websites to provide transaction services as well as online forms and calculators for taxpayers. Initially many of the services concentrate on the electronic filing of tax returns for the major taxes and the electronic payment of taxes. Subsequently administrations adopted more two-way services including alerts and notifications. They also developed automated systems and processes for exchanging taxpayer data between businesses, government bodies and revenue bodies.
More recently administrations have developed:
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Systems that, subject to security safeguards, provide taxpayers with online access to their own taxpayer information (e.g. registration and accounting details);
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Mobile applications that allow taxpayers to undertake inquiries on their tax account and increasingly to be able to pay and file;
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Self-service options, especially utilising technologies that allow the provision of more personalised services and automated support.
2.1. Successfully harnessing ICT opportunities presents numerous challenges for revenue bodies
The leveraging of ICT for the modernisation of public administration and service delivery is receiving increased attention from governments and donor agencies. ICT enables governments to minimise the time, cost and resources to deliver taxpayer services, which has led to enhanced convenience, transparency and trust in the public service. Taxpayers no longer need to go to the tax office personally and wait to file their tax returns, or send mail. At the same time, some public sector ICT projects have received criticism for not delivering the desired results and for leading to unproductive investments without much improvement in the quality of service delivery.
Many factors have influenced the outcomes of ICT projects, including:
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Proper planning and prioritisation for ICT investments;
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Standardisation of work processes for project implementation;
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Instituting strong governance structures; and
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Applying staged implementation phases based on the likelihood of potential benefits.
The vast majority of economies in the Asian region reported having a formal plan or strategy for improving the range and quality of their electronic taxpayer services over the medium term (Table 2.1). The priority areas most frequently reported were the online filing of tax returns, online payment of taxes, enhanced websites that include more information and facilities (e.g. tax calculator), other online transactions, and integrated taxpayer accounts.
Table 2.1. Strategic priorities for increased use of online services |
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Economy | Type of electronic service |
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Online filing | Pre-filled returns | Online payment | Website service or tools | Integrated taxpayer accounts | Other online services | Enhanced data capture | Digital mailbox1 |
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Brunei Darussalam | ✓ | ✓ | ✓ | ✓ |
Cambodia | ✓ | ✓ | ✓ |
Hong Kong, China | ✓ | ✓ | ✓ | ✓ |
Indonesia | ✓ | ✓ | ✓ | ✓ | ✓ |
Japan | ✓ | ✓ | ✓ |
Korea | ✓ | ✓ | ✓ | ✓ | ✓ |
Kyrgyzstan | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
Lao PDR |
Malaysia | ✓ | ✓ | ✓ | ✓ | ✓ |
Maldives | ✓ | ✓ | ✓ | ✓ | ✓ |
Mongolia | ✓ | ✓ | ✓ | ✓ | ✓ |
Papua New Guinea | ✓ | ✓ | ✓ | ✓ | ✓ |
Philippines | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
Singapore | ✓ | ✓ | ✓ | ✓ | ✓ |
Tajikistan | ✓ |
Thailand | ✓ | ✓ | ✓ | ✓ | ✓ |
Notes: Lao PDR = Lao People’s Democratic Republic. The absence of a tick mark means the type of service was not reported as a priority. |
1. The digital mailbox is an e-mail support enabling taxpayers to seek clarification or guidance on Tax MIS application and services. |
Sources: ADB (2016) and OECD (2015) survey responses. |
2.2. Use of electronic filing for key tax types
Electronic tax return filing systems are one of the most visible ITC-based services available to taxpayers. For many personal taxpayers, the submission of annual income tax returns is their most significant contact with the revenue agency, and a system enabling taxpayers to submit their tax returns electronically can be of benefit to both taxpayers and the government: taxpayers benefit from a simpler and more convenient system, reducing compliance effort and uncertainty and (in some cases) streamlining payment of taxes; while governments benefit from a reduced administrative burden that can be gained through the direct provision of taxpayer information in standardised electronic form, and increased compliance. Similarly, businesses can also benefit from electronic filing systems, in particular those that simplify compliance with the corporate income tax (CIT) and value-added tax (VAT) regimes and with those that facilitate withholding of employees’ personal income taxes (PIT).
There are significant benefits from implementing well-designed and widely used systems of electronic filing:
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Reductions in taxpayers’ compliance burden: Returns can be completed online, and taxpayers do not have to waste time obtaining paper returns and instructions. Similarly, refunds of overpaid taxes can be delivered more quickly than when paper documentation systems are used.
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Improved data quality: Many data items can be validated as they are input by taxpayers, meaning that the quality of data transmitted is of a higher standard.
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Reductions in revenue bodies’ operational costs: Considerably fewer staff are required to process electronically filed returns.
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Improved overall management of the tax system: Taxpayer records can be updated more quickly, and management information can be more readily compiled and shared.
One of the significant innovations in tax return process design over the last two decades has been the development of pre-filled tax returns, primarily for personal income taxpayers. The pre-filled approach involves administrations “pre-populating” the taxpayer’s return or online account with information it has collected from third parties. The pre-filled return can be reviewed by the taxpayer and either filed “on line” or in paper form. As the extent of pre-population is generally determined by the range of...
Erscheint lt. Verlag | 20.7.2017 |
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Sprache | englisch |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Recht / Steuern ► Wirtschaftsrecht | |
Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 92-64-27902-4 / 9264279024 |
ISBN-13 | 978-92-64-27902-5 / 9789264279025 |
Haben Sie eine Frage zum Produkt? |
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