Improving tax efficiency: the responsibilities of tax administrations and taxpayers
Prepared by the ICC commission on :
Taxation
Publication date : 16/06/2006 | Document Number : 180-491
Governments must assess and collect sufficient revenue to meet their goals and obligations. However, it is important that the costs of compliance and administration for taxpayers and tax administrations be reduced wherever possible.
This ICC Policy Statement makes
recommendations intended to improve the efficiency in administering and
complying with a particular tax system. ICC’s comments are based on
the following economic proposition:
“Given a particular targeted level of tax
revenue, a tax system that requires fewer resources to administer
(monitor, legislate, audit and collect) and to comply with (understand,
comply, report and transfer tax payments) is better than a tax system
that costs more.”
This economic proposition is referred to
as “efficiency.” ICC offers the following suggestions or best practices
which can reduce the overall cost of tax compliance and administration
for tax administrations and taxpayers, thereby promoting an efficient
tax system. Tax administrations should view themselves similar to
business that provide services to customers and should constantly strive
to improve the manner in which they provide such services.
For further information, please contact
Camilla PAGNETTI
Policy Manager , Custom & Trade Regulations
Tel:
+33 (0)1 49 53 28 53
camilla.pagnetti@iccwbo.org