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Table Card RUSMARC
Title: ISORA 2016: understanding revenue administration
Creators: Crandall William Joseph
Other creators: Gavin Elizabeth; Masters Andrew
Collection: Электронные книги зарубежных издательств; Общая коллекция
Subjects: Tax administration and procedure.; EBSCO eBooks
Document type: Other
File type: PDF
Language: English
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Record key: on1137040471

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Table of Contents

  • Cover
  • Contents
  • Acronyms and Abbreviations
  • Acknowledgments
  • Executive Summary
  • 1 Part 1: ISORA 2016—General Overview
    • Introduction
    • Purpose of ISORA
    • History and Development of ISORA
    • ISORA 2016—Survey Metrics
    • Access to and Use of ISORA Data
    • The Overall Approach for this Publication
    • Making Improvements to ISORA
  • 2 Part 2: Analysis of ISORA 2016 Data
  • Performance-related Data
    • Introduction
    • Return Filing
    • Payment
    • Electronic Filing and Payment
    • Tax Arrears
    • Verification
    • Disputes
    • Cost of Collection
    • Tax Administration Resources in Relation to Taxpayers and Citizens Served
    • Conclusion
  • Profile Data
    • Introduction
    • Institutional Arrangements
    • Scope
    • Allocation of Tax Administration Staff
    • Staff Demographics
    • Segmentation
    • Registration
    • Information Gathering Powers
    • Debt Collection Powers
    • Management Issues
    • Human Resource Management
    • Compliance Risk Management
    • Conclusion
  • Administrative and Operational Practices
    • Introduction
    • Meeting Performance Standards Index
    • Management and Human Resources Autonomy Index
    • Public Accountability Index
    • Service Orientation Index
    • Relationships among the Four Indices and Performance Measures
    • Conclusion
  • References
  • Appendix Tables
  • Boxes
    • Box 1. Jurisdictions Listed by ISORA Partner Providing Support
    • Box 2. The RA-FIT Data Portal
    • Box 3. Jurisdiction Groupings Used in this Paper
    • Box 4. Five-year Analysis of Corporate Income Tax On-time Filing Rates
    • Box 5. Cautions in Using Cost of Collection as an Indicator
    • Box 6. Age Distribution of Staff: Tax Administrations versus the General Labor Force
    • Box 7. Administrative and Operational Practices of Fragile States
  • Figures
    • Figure 1. Geographic Distribution of ISORA 2016 Participants
    • Figure 2. Median On-Time Filing Rates
    • Figure 3. Median On-Time Filing Rates for Core Taxes, 2011–15 (Data Set 1)
    • Figure 4. Median On-time Filing Rates for Core Taxes, 2011–15 (Data Set 2)
    • Figure 5. Median On-Time Payment Rate by Value
    • Figure 6. Number of Responses by Online Filing Rate
    • Figure 7. Number of Responses by Online Payment Rates, 2015
    • Figure 8. Distribution of Arrears-to-Collection Ratios, 2015
    • Figure 9. Distribution of the Cost of Collection Values, 2015
    • Figure 10. Institutional Arrangements Matrix, 2015
    • Figure 11. Institutional Arrangements Including Nature of Management Board, 2015
    • Figure 12. Full-Time Equivalent by Function, 2015
    • Figure 13. Staff Allocation by Type of Office, 2015
    • Figure 14. Staff by Age Group, 2015
    • Figure 15. Staff Age Distribution, 2015
    • Figure 16. Staff Age Distribution by IMF Region, 2015
    • Figure 17. Staff Age Distribution by Region: General Labor Force, 2015
    • Figure 18. Service Profile of Tax Administration Staff, 2015
    • Figure 19. Service Profile of Tax Administration Staff by Standard Grouping, 2015
    • Figure 20. Female Staff and Executives, 2015
    • Figure 21. Administrations with LTO/P, HNWI, and Small Taxpayer Regimes, 2015
    • Figure 22. Taxpayer Selection Criteria for LTO/P, 2015
    • Figure 23. Incidence of Small Taxpayer Regimes, 2015
    • Figure 24. Participants Not Providing Data for Both Total and Active Taxpayers
    • Figure 25. Median Percentage of Inactive Taxpayers to Total Registered Taxpayers
    • Figure 26. Specific Information Gathering Powers, 2015
    • Figure 27. Administrations that Use Debt Powers Frequently by Type of Powers, 2015
    • Figure 28. Debt Powers Used Frequently by Type of Power and by Standard Group, 2015
    • Figure 29. Selected Good Management Practices, 2015
    • Figure 30. Elements of Good Practice in Human Resources, 2015
    • Figure 31. Elements of Good Practice in Performance Management, 2015
    • Figure 32. Elements of Good Practice in Staff Engagement, 2015
    • Figure 33. Various Human Resource Management Related Questions by Region, 2015
    • Figure 34. Formal Approaches to Compliance Risk, 2015
    • Figure 35. High Priority Compliance Approaches, 2015
    • Figure 36. High Priority Focus Areas, 2015
    • Figure 37. Tax Gap Estimates by Tax Type and Conduct of Random Audits and Uses, 2015
    • Figure 38. Electronic Methods in Audit and Specific Uses, 2015
    • Figure 39. Administrations Indicating Standard is Partially Met or Mostly Met, 2015
    • Figure 40. Participants Responding Yes to Management Autonomy Questions, 2015
    • Figure 41. Participants Responding Yes to Human Resources Autonomy Questions, 2015
    • Figure 42. Overall Autonomy Index by Type and Standard Grouping, 2015
    • Figure 43. Distribution of Autonomy Index Values by Institutional Arrangement, 2015
    • Figure 44. Percentage of Yes Responses for the 12 Public Accountability Questions, 2015
    • Figure 45. Percentage of Yes Responses for Each Question for Standard Groups, 2015
    • Figure 46. Percentage of Yes Responses for the 13 Service Orientation Questions, 2015
    • Figure 47. Percentage of Yes Responses for Each Question by Standard Grouping, 2015
  • Tables
    • Table 1. Key Aggregated Information from ISORA 2016
    • Table 2. Variation among ISORA 2016 Participants
    • Table 3. Survey Participants by Income Group and IMF Region
    • Table 4. Survey Participants by Population Size
    • Table 5. Grouping of ISORA Subject Matter Areas
    • Table 6. Survey Participants by Partner-Group
    • Table 7. Survey Participants by IMF Region and the Standard Grouping
    • Table 8. Fragile State Participants by Income and Standard Grouping
    • Table 9. Expected Corporate Income Tax Returns Compared to Active Corporate Income Tax Taxpayers
    • Table 10. Average Percentage of Returns Filed Electronically by Tax Type
    • Table 11. Average Percentage of Electronic Payments by Tax Type
    • Table 12. Average Tax Arrears at Year-end as a Percentage of Total Net Tax Collected
    • Table 13. Assessments Raised through Verification Activity
    • Table 14. Verification Activity per 100 Active Taxpayers (Coverage Rate)
    • Table 15. Verification Activities Leading to Adjustment (Adjustment Rate)
    • Table 16. Value of Year-end Stock of Objections to Total Tax Revenue
    • Table 17. Median and Average Cost of Collection Ratios, 2015
    • Table 18. Median Active Core Taxpayers per FTE
    • Table 19. Citizens per FTE
    • Table 20. Illustrative Example of Indicators
    • Table 21. Institutional Arrangements Matrix, 2015
    • Table 22. Autonomy and Scope, 2015
    • Table 23. Management Board Size by Type, 2015
    • Table 24. Share of Revenue by Revenue Type, 2015
    • Table 25. Median Share of Revenue by Revenue Type for Administrations that Collect Each Revenue Type, 2015
    • Table 26. Participants Collecting “Other Taxes,” 2015
    • Table 27. Participants with Specific Nontax Roles, 2015
    • Table 28. Average Number of Nontax Roles and “Other Taxes” Collected, 2015
    • Table 29. Tax Administrations Collecting or Planning to Collect Social Security Contributions, 2015
    • Table 30. Full-time Equivalents by Function, 2015
    • Table 31. Full-time Equivalents by Type of Office, 2015
    • Table 32. Administrations that Outsource Selected Activities, 2015
    • Table 33. Administrations with LTO/P, HNWI, and Small Taxpayer Regimes, 2015
    • Table 34. Total Tax Revenues Collected and Corporate Income Tax Payers Included in the LTO/P
    • Table 35. Range of Functions within LTO/Ps, 2015
    • Table 36. Incidence of Small Taxpayer Regimes, 2015
    • Table 37. Participants not Providing Data for Both Total and Active Taxpayers
    • Table 38. Taxpayers as a Percentage of Citizens, 2015
    • Table 39. Specific Information Gathering Powers, 2015
    • Table 40. Administrations Using Specified Case Selection Criteria, 2015
    • Table 41. Mean Values for the Meeting Performance Standards Index, 2015
    • Table 42. Combined Management and Human Resources Autonomy Index, 2015
    • Table 43. Public Accountability Index Average for Standard Groups, 2015
    • Table 44. Public Accountability Index Average for Semiautonomous/In-Ministry, 2015
    • Table 45. Service Orientation Index Average for Standard Groups, 2015
    • Table 46. Service Orientation Index Average for Semi-autonomous/In-Ministry, 2015
    • Table 47. Correlation Between the Practices Indices, 2015
    • Table 48. Comparing Fragile States—Sample Indicators, 2015
    • Table 49. Comparing Fragile States—Indices, 2015
  • Appendix Tables
    • Appendix Table 1. Median On-time Filing Rates
    • Appendix Table 2. Average On-time Filing Rates
    • Appendix Table 3. Median On-time Payment Rate for Core Taxes by Value
    • Appendix Table 4. Average On-time Payment Rates for Core Taxes by Value
    • Appendix Table 5. Median Proportion of Returns Filed Electronically
    • Appendix Table 6. Median Proportion of Payments Made Electronically
    • Appendix Table 7. Debt at Year-end as Percentage of Total Tax Collected
    • Appendix Table 8. Audits per 100 Active Taxpayers
    • Appendix Table 9. Proportion of Audits Leading to Adjustment
    • Appendix Table 10. Median Assessments Raised through Audits as Percentage of Revenue
    • Appendix Table 11. Value of Objections as Percentage of Total Tax Collected
    • Appendix Table 12. Cost of Collection
    • Appendix Table 13. Active Core Taxpayers per Full-time Equivalent
    • Appendix Table 14. Citizens per Full-time Equivalent
    • Appendix Table 15. Institutional Arrangements—Autonomy and Tax Only/Tax and Customs, 2015
    • Appendix Table 16. Institutional Arrangements—Type of Institution, 2015
    • Appendix Table 17. Proportion of Administrations Collecting Each Revenue Type
    • Appendix Table 18. Proportion of Administrations by Region Collecting Each Revenue Type
    • Appendix Table 19. Nontax Roles, 2015
    • Appendix Table 20. Average Percentage of Staff by Function, 2015
    • Appendix Table 21. Average Percentage of Staff by Office Type, 2015
    • Appendix Table 22. Age Distribution of Staff, 2015
    • Appendix Table 23. Average Percentage of Staff by Length of Service, 2015
    • Appendix Table 24. Average Percentage of Female Staff, 2015
    • Appendix Table 25. Differentiated Treatment of Taxpayer Segments
    • Appendix Table 26. Characteristics of the Large Taxpayer Office or Program
    • Appendix Table 27. Criteria Used to Identify Large Taxpayers, 2015
    • Appendix Table 28. Functions Carried Out in Large Taxpayer Office | or Program, 2015
    • Appendix Table 29. Incidence of Simplified Regimes in Tax Administrations, 2015
    • Appendix Table 30. Proportion of Administrations with Active Taxpayers Only on Register
    • Appendix Table 31. Management Approach of Tax Administrations, 2015
    • Appendix Table 32. Human Resources Strategy and Approach: Percentage Responding Yes, 2015
    • Appendix Table 33. Performance Management: Percentage Responding Yes, 2015
    • Appendix Table 34. Staff Engagement: Percentage Answering Yes, 2015
    • Appendix Table 35. Formal Approaches to Compliance Risk, 2015
    • Appendix Table 36. High-Priority Compliance Approaches, 2015
    • Appendix Table 37. High-Priority Focus Areas, 2015
    • Appendix Table 38. Tax Gap Estimates and Conduct of Random Audits and Uses, 2015
    • Appendix Table 39. Administrations Using Specified Case Selection Criteria, 2015
    • Appendix Table 40. Electronic Methods in Audit and Specific Uses, 2015
    • Appendix Table 41. Meeting Performance Standards Index
    • Appendix Table 42. Autonomy Index, 2015 Averages
    • Appendix Table 43. Public Accountability Index
    • Appendix Table 44. Service Orientation Index
    • Appendix Table 45. Consolidation of All Indices, 2015

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