WP-04: Making it easier: Taxpayer services, cooperative compliance and tax simplification. ISORA data on tax certainty and tax administrations
Providing tax certainty could -and should- imply multiple aspects, being by nature a multidimensional strategy that tries to “make it easier” to taxpayers to fulfill tax obligations by voluntary compliance. In this document, we analyze Tax Administration (TA) reality in this area, using the recent data available (2015) through ISORA, the International Survey on Revenue Administration performed in 2016-2017.
Three dimensions linked to tax certainty are considered in this panorama: Taxpayer rights and services; Cooperative compliance strategies and alternative dispute resolution channels; Rulings and special regimes/segmentation.
This study has been prepared by Santiago Díaz de Sarralde Miguez, Director of Tax Studies and Research of CIAT (Inter-American Center of Tax Administrations).
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