TAX ADMINISTRATION IN OECD AND SELECTED NON-OECD COUNTRIES: Comparative Information Series (2010). This series describes key features of the systems in place for administering national taxes in OECD and selected non-OECD countries. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. The series identifies fundamental elements of modern tax administration systems and uses data, analysis and country examples to highlight key trends, recent innovations, and examples of good practice and performance measures/ indicators. Armed with such knowledge, revenue bodies should be better equipped to undertake their own comparative analyses and benchmarking studies, particularly for performance-related aspects and for assessing comparative efficiency. The series is structured as follows: · Chapter one describes the institutional arrangements put in place by Governments to conduct national revenue administration operations. · Chapter two outlines the organisational set-ups adopted by revenue bodies and identifies important reforms recently implemented, in course of adoption, or planned. · Chapter three provides brief information on revenue body practices for specific aspects of strategic management. · Chapter four provides an overview of human resource management aspects. · Chapter five provides summary data and analyses (covering multi-years) of the resources allocated to revenue bodies to administer national tax laws. · Chapter six sets out summary operational performance data (covering multiyears) for key areas of administration (e.g. service, verification and debt collection). · Chapter seven identifies developments with the provision of modern electronic services to assist taxpayers meet their obligations. · Chapter eight provides an overview of the legal/administrative frameworks employed for tax collection including: taxpayers‘ rights; provision of rulings; return filing, tax payment and assessment (major taxes); and enforced debt. A number of the more important observations and trends observed are set out hereunder.
