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SURVEY OF TRENDS IN TAXPAYER SERVICE DELIVERY USING NEW TECHNOLOGIES

EXECUTIVE SUMMARY AND ACTION REQUIRED

This report summarises the findings of a survey initiated by the Forum on Tax Administration to assess country member progress with the options identified in the Ottawa Framework Conditions in relation to taxpayer services (described in Box 1 of this report). This matter was previously considered by the CFA in January 2001 when a report on the tax administration aspects of electronic commerce was presented, along with the findings of a country survey (covering 15 countries), and a number of associated recommendations. At its January 2001 meeting, the CFA endorsed a recommendation that … “member countries actively pursue the options identified to implement the Taxation Framework Conditions in relation to taxpayer services”. The key findings from this survey (covering all member countries) are as follows: � There has been substantial progress since 2000 in the scope and nature of electronic services offered to

taxpayers and their agents by virtually all national revenue bodies in OECD countries.

� Notwithstanding this progress, considerable potential exists for many national revenue bodies to substantially increase the take-up rates for the various services offered, especially by businesses.

� Substantial progress has been made since 2000 in the use of electronic filing by taxpayers and their agents for personal income tax administration purposes; indicative of this progress is the fact that in 2003, the take-up rate for these services exceeded 50% in five revenue authorities, with four achieving 80% or more (3 without mandatory requirements); progress in other areas (e.g. VAT, corporate income tax), largely covering businesses, is considerably less advanced, although a small number of countries have demonstrated that very high overall take-up rates (i.e. over 50%) can be achieved.

� The Internet has become a significant tool for the delivery of services to taxpayers; generally speaking, revenue bodies have substantially increased the information content, functionality, and “user-friendliness” of their websites since the last survey; over half of the revenue authorities in member countries offered transaction services via their Internet sites in 2004.

� Customer segmentation approaches to the delivery of services to taxpayers have become increasingly significant (e.g. website information groupings, dedicated portals, account mangers for large taxpayers, specialist inquiry and consultative services for tax professionals) in line with modern management and marketing approaches to service delivery.

� The significant role played by tax professionals in day-to-day tax administration in many countries is receiving increasing recognition; over one half of revenue authorities have identified tax professionals as a critical service delivery stakeholder and provide a range of tailored services (e.g. dedicated call centre phone services, dedicated internet portals with transaction capabilities) in recognition of this factor.

� There has been considerable growth in the provision of electronic payment facilities; notwithstanding this development, the take-up of these services has been slow, most likely due to taxpayers’ concerns around security and fears of fraud.

� Less than one half of revenue authorities in member countries have evolved a comprehensive set of performance standards that guide the delivery of services to taxpayers, thus making it difficult to draw conclusions for these bodies as to the standards of service generally offered, and to determine the extent of any service delivery improvements resulting from the use of new technologies.

� There is a clear trend of revenue authorities devoting an increasing share of their administrative budgets to IT investments; however, the survey revealed a substantial variation in the levels of the IT investments across member revenue authorities (from 5-25%), pointing to the need for some authorities to review the extent of their investments in line with prevailing trends.

� There has been a substantial increase in the number of revenue bodies using email (either in free or constrained form) for taxpayer interactions (mainly for taxpayers’ inquiries); however, reported volumes are generally quite small and survey responses revealed a number of concerns regarding effective management of email services; based on fairly limited data from a few countries, revenue body-initiated electronic mail (e.g. formal notices of assessment, reminders, marketing advice) may have considerable future and replace traditional postal channels.

� Call centre phone operations, supported by modern phone technology, are becoming an increasingly significant element of the service delivery strategy of many revenue authorities in OECD countries, reflecting drives for increased efficiency and accessibility for taxpayers to the information they require to meet their tax obligations.

� Although not examined in detail, survey responses and accompanying research revealed a small number of examples of innovative strategies based on ‘whole of government’ approaches to service delivery; given the significant benefits potentially realizable, this may be an area warranting further work by the Forum on Tax Administration, possibly in collaboration with the OECD Governance Directorate’s PUMA Committee.

The report concludes, noting that further work will be conducted in 2005 in three related areas: 1) strategies for improving the take-up rates of e-services; 2) channel strategy development; and 3) the management of email, and makes three recommendations concerning national revenue authorities: � Revenue authorities are encouraged to use the survey findings to systematically benchmark their

own performance and to identify opportunities for improved service delivery to taxpayers, particularly through use of new technologies;

� Where relevant, revenue authorities are encouraged to actively pursue enhanced strategies for improving the take-up rates of e-service;

� Where not already in place, revenue authorities are encouraged to develop and implement service delivery standards for the major services offered, and to measure and report the performance achieved by them.

Action required. The CFA is requested to: � note the findings of the survey report; � endorse the recommendations made; � note that the FTA will continue with work in this area, in particular focusing on the actions required by

member countries to increase the take-up rates for electronic services; and � agree that the report be made publicly available.

TABLE OF CONTENTS

SURVEY OF TRENDS IN TAXPAYER SERVICE DELIVERY USING NEW TECHNOLOGIES ......... 5

I. BACKGROUND ..................................................................................................................................... 5 II. INTRODUCTION.................................................................................................................................. 7 III. SURVEY FINDINGS AND OBSERVATIONS .................................................................................. 8 IV. CONCLUSIONS ARISING FROM THE SURVEY’S FINDINGS................................................... 31 V. POSSIBLE/PROPOSED FUTURE WORK AREAS ARISING FROM SURVEY FINDINGS ........ 33 VI. RECOMMENDATIONS FOR REVENUE AUTHORITIES ............................................................ 33

ANNEX 1. SUMMARY OF 2000 SURVEY FINDINGS ........................................................................... 34

ANNEX 2. 2004 SURVEY QUESTIONNAIRE ......................................................................................... 36

ANNEX 3. SURVEY TABULATIONS ...................................................................................................... 47

ANNEX 4. CHARACTERISTICS OF A CALL CENTRE ......................................................................... 91

ANNEX 5. INCENTIVES FOR E-FILING & USE OF OTHER ELECTRONIC SERVICES................... 93

SURVEY OF TRENDS IN TAXPAYER SERVICE DELIVERY USING NEW TECHNOLOGIES

I. Background

1. At the November 1997 conference entitled Dismantling the Barriers to Global Electronic Commerce held in Turku, Finland, government and business representatives met for informal discussions on the challenges and opportunities presented by global electronic commerce to tax systems. Less than a year after Turku, the Committee on Fiscal Affairs (CFA) formulated the Ottawa Taxation Framework Conditions (DAFFE /CFA(98)38/REV3) that were welcomed by OECD Ministers at the 1998 Ottawa conference, and subsequently generally accepted world-wide as providing a sound basis for ongoing work. The OECD, in co-operation with other international organisations, was acknowledged as the organisation best placed to co-ordinate and carry this work forward.

Ottawa Taxation Framework Conditions and Taxpayer Service Delivery

2. In the field of tax administration and specifically as it relates to taxpayer services, the principles and conclusions embodied in the framework conditions were developed into a number of elements:

� Revenue authorities should make use of the available technology and harness commercial developments in administering their tax system to continuously improve taxpayer service.

� Developing an international consensus on ways to simplify taxation systems to minimise the cost

of tax compliance, particularly for small to medium sized enterprises.

3. In February 1999, the Forum on Strategic Management (FSM), the predecessor to the Forum on Tax Administration (FTA), formed the Electronic Commerce Sub-group to progress work on the tax compliance, taxpayer service, and other administration issues associated with electronic commerce. In particular, the Sub-Group was tasked with consideration of the various tax administration “implementation options” identified in the CFA report “Electronic Commerce: A Discussion Paper on Taxation Issues” (DAFFE/CFA(98)50) (which was released at Ottawa together with the Taxation Framework Conditions). These “implementation options” were intended to stimulate discussions on the mechanisms open to governments to implement the Taxation Framework Conditions. The agreed implementation options relating to taxpayer service are summarised in Box 1.

4. To progress these implementation options, the Sub-Group organised a meeting of relevant specialists, and undertook a survey of what electronic service techniques were being used by Member countries. The former took place in March 2000 when taxpayer service specialists met in Copenhagen, Denmark, to share experiences in the use of electronic service delivery and to learn from other members as to the way in which they are using the new technologies to improve taxpayer service. The latter was initiated in May 2000 when a survey of taxpayer service initiatives using new technology was conducted among member countries.1

1 See “Report on Survey of Taxpayer Service Initiatives Using New Technology” (September 2000) prepared by the Upstate New York District Research and Analysis Division of the Internal Revenue Service, and summarized in DAFFE/CFA(2001)9/CONF.

Box 1. Ottawa Taxation Framework Conditions: Agreed Implementation Options Relating to Taxpayer Services

1. Revenue authorities may consider developing Internet web sites where information, such as tax

legislation, rulings, case law, revenue statistics and forms can be viewed and down loaded.

2. Revenue authorities may consider interactive telephone answering systems for many standard inquiries.

3. Revenue authorities may consider a single e-mail access point for highly mobile taxpayers.

4. Revenue authorities may consider receiving and responding to taxpayers’ service enquiries by e-mail.

5. Revenue authorities may consider direct deposit programs for tax payments and refunds.

6. Revenue authorities may consider accepting tax return data and other information by use of the new technologies.

7. Revenue authorities may consider automated payments of social security, payroll taxes, other similar deductions.

8. Revenue authorities may consider working with other arms of government to investigate the benefits of single government registration points on the Internet.

Trends Reported from the 2000 Survey of Taxpayer Service Initiatives Using New Technology

5. The Survey of Taxpayer Service Initiatives Using New Technology was distributed to all OECD Member countries in May 2000. It was conducted to catalogue technology initiatives that are providing better service and improving tax administration. A summary of the survey’s findings and conclusions is provided at Annex 1. Drawing on the survey’s findings, and as a focus for its future work and to generally encourage revenue authorities, the FSM made the following recommendation that was subsequently endorsed by the CFA:

� Member countries actively pursue the options identified to implement the Taxation Framework Conditions in relation to taxpayer service (as described in Box 1):

6. These suggested directions were the subject of ongoing dialogue between member countries in the ensuing period as the work on electronic commerce continued. In 2002, following a decision by the FSM to wind up the Electronic Commerce Sub-group, ongoing responsibility for progressing work in the area of taxpayer services was given to a newly formed eServices Sub-group.

Proposal for a Further Survey of Taxpayer Service Initiatives Using New Technology

7. In September 2003 at a meeting of the eServices Sub-group, the OECD Secretariat presented a draft proposal for a further survey of trends in taxpayer service delivery (with emphasis on the use of new technologies). It noted that many member countries were pursuing a variety of initiatives to improve the effectiveness and efficiency of their taxpayer service functions, that rapid advances were being made in some countries (especially with the aid of new technologies), but that there was a dearth of up to date comprehensive comparative data across OECD countries on the approaches being adopted, the progress being made, and the likely directions of future initiatives. It also noted that the original survey data and findings were over three years old, a little narrow in terms of their scope, and the revenue authorities covered by the survey represented only half of OECD member countries.

8. Delegates were supportive of the Secretariat’s proposal, noting that the survey could be used to gather information that would assist the Sub-group to define the focus of its future work, and that information of the kind intended to be gathered would assist countries in a variety of ways. In agreeing in principle with the proposal, delegates also decided to form a steering group (i.e. Australia, Canada, France, New Zealand,

and the UK) to work with the Secretariat on refining the draft questionnaire to take account of matters raised at the Sub-group meeting and provide other guidance as necessary.

II. Introduction

9. An effective program of taxpayer service activities is a critical objective of all revenue authorities. The general complexity of tax laws coupled with the relatively large populations of taxpayers to be administered mean that, fundamentally, all revenue authorities must rely substantially on taxpayers’ voluntary compliance to achieve the outcomes expected of them. It is axiomatic that to achieve high levels of voluntary compliance, taxpayers and their representatives must have a good standard of services to help them determine their obligations under the laws and to complete the steps required to acquit those obligations. Revenue authorities can facilitate voluntary compliance by:

� providing clear explanations of the law, in a form and manner and at a time suitable to taxpayers;

� establishing arrangements that assist taxpayers meet their obligations at minimal cost & inconvenience;

� giving accurate responses to taxpayers questions in reasonable periods of time;

� giving refunds of overpaid taxes in reasonable periods of time;

� quickly resolving taxpayers’ complaints; and

� dealing with non-compliance in a firm, timely, and effective manner.

10. The achievement of these objectives is by no means a straightforward task. The tendency for tax laws to become increasingly more complex, reduced administrative budgets, and increased government and community expectations of improved service delivery performance are some of the factors that revenue authorities must grapple with in order to make progress in this important area. The Taxpayer Services Sub-group plays a valuable role in assisting revenue authorities by providing opportunities to conduct dialogue and exchange information on individual country approaches and experiences, and to identify good/ best practices. Surveys of the kind described in this report provide a base level of knowledge to facilitate such dialogue and, in turn, the identification of good/ best practices.

The 2004 Survey

11. An agreed survey questionnaire (refer Annex 2) was sent to all member countries in mid-April 2004 along with a set of guidelines for its completion and a request from the Chair of the eServices Sub-group for a high level of member country participation.

12. The 2000 survey dealt almost exclusively with electronic services and did not delve into other strategic areas of taxpayer service delivery, as touched on in the introductory comments to this report. While this was not the primary purpose of the 2004 survey, it did include a limited range of questions in these areas to gain some insights into the broader strategic approach of the revenue authorities covered by the survey.

13. Concerning electronic service delivery, the 2004 survey questionnaire had similar questions to the 2000 survey so as to enable the group to assess progress in this area, but has gone deeper into some specific issues and sought a greater level of quantitative data.

14. Thirty one completed responses from revenue authorities (representing all member countries)2 had been received at the time of preparing this report.3 These responses have been tabulated and a copy of survey tabulations is provided at Annex 3. All contributing revenue authorities were given the opportunity to validate these tabulations and, where necessary, to provide additional data and/or to clarify their original response.

III. Survey Findings and Observations

15. The information provided by revenue authorities for this survey provides a snapshot of the strategies being employed and, in particular, the progress being achieved with improvements to taxpayer service delivery through use of the Internet and modern automated systems of electronic filing, payment and other information exchanges. Given the substantial increase in survey responses compared to the previous survey in 2000 (16 in 2000, 31 in 2004), it has not been possible in all the aspects described in the report to clearly demonstrate the actual trend of change since that time, although it is clearly evident (and highlighted in the report) that much has occurred in the four years since 2000. To assist readers in appreciating the scope and nature of country developments, the report also includes brief descriptions of a number of novel and interesting initiatives for improving taxpayer service delivery.

16. This report is not intended to provide an in-depth description of individual revenue authority strategies, approaches, and experiences. There is a range of materials on this latter aspect—all available on the Internet—that can be researched by revenue authorities if they wish to locate more specific information.4

Strategic Approach to Taxpayer Service Delivery

17. Particularly over the last decade or so, efforts to realize the objectives described earlier in the introductory comments have led many revenue authorities to adopt a more strategic approach to the provision of services to taxpayers. This has manifested itself in the following sorts of ways:

� Differentiating service delivery actions/activities across the various segments/ groupings of taxpayers, recognizing that taxpayer populations are not homogeneous but are comprised of varying segments/groupings of taxpayers, each with their own characteristics, attitudes, expectations, and behaviors.

� Treating taxpayers as persons/ bodies with rights that are codified in the form of charters, etc., and publicized5; treating taxpayers as clients or customers.

� Recognizing that it is often more cost effective to leverage service actions through taxpayers’ representatives (e.g. tax professionals, industry/ business groups, other third parties).

2 Two responses were received from the UK; one on behalf of HM Inland Revenue Department and the other for HM Customs and Excise Department. 3 A partial response was received from Germany noting difficulties in obtaining efficiently comprehensive and relevant information from the 16 individual laenders responsible for tax administration in Germany. 4 See, for example: Australia—The Easier, Cheaper, and More Personalized Program: Making it Easier to Comply (ATO, July 2003); New Zealand—Inland Revenue’s e-Enablement Strategy (IRD, 2002); Spain—Tax Agency 2005 (Agencia Tributaria); UK—Inland Revenue e-Services Strategy (IRD, 2002); UK—Transforming the Performance of HM Customs and Excise through Electronic Service Delivery (Report by the Comptroller and Auditor General (HC 1267 Session 2002-03, November 2003);; USA—Electronic Tax Administration—A Strategy for Growth (IRS Rev.12-2000); USA—IRS’s 2002 TAX FILING SEASON: Returns and Refunds Processed Smoothly; Quality of Assistance Improved (US GAO, December 2002). 5 For prior CFA work in this area, see ‘Taxpayers Rights and Obligations—Practice Note’ (July 2003),

� Consulting widely with taxpayers and/ or their representatives prior to the implementation of changes; designing products more from a ‘whole of taxpayer/client’ perspective.

� Taking advantage of modern technology offerings.

� Establishing and monitoring service delivery performance according to prescribed service performance standards.

� Measuring client satisfaction with the level and quality of services offered.

� Demonstrating accountability by publicizing the levels of performance achieved against the service standards set.

� Ensuring that there is an appropriate balancing of resources between service and enforcement activities to achieve the outcomes being sought.

� Systematically identifying weaknesses in service delivery and developing organizational action plans (including many of the strategies identified above) to address those weaknesses.

18. While this report focuses on the use of modern technology, all of the abovementioned matters are interrelated and important considerations in understanding the nature, scope, and stage of development of individual revenue authority approaches to service delivery. For these reasons, the survey questionnaire included a limited range of questions aimed at eliciting broad information in these areas.

19. Survey data related to these matters are set out in Tables 1-9. Set out hereunder are the key observations and findings:

� Most revenue authorities (24/31) have developed and published formal statements of strategic intent for the delivery of improved services to taxpayers (refer example in Box 2); for 19/31 revenue authorities, these statements are underpinned by formal statements (e.g. charters) of taxpayers’ rights and/or the services they can expect (refer Table 1).

Box 2. New Zealand—our strategic intent Providing more online services Technology can allow our customers to interact with us whenever they wish, and make it easy for them to receive information and meet their obligations. Therefore, we will continue to expand the range of electronic services available to customers, as well as improve the tools available to support staff in their jobs. Priorities for the year include:

� Allowing taxpayers and other customers to look up their personal account information in a secure environment on the web.

� Introducing natural voice recognition options to our automated phone service. � Introducing image technology to scan and process paper-based returns—improving our efficiency and our

speed-to-answer customer queries. � Promoting our on-line services through our advisory services and Agent Account Managers.

Source: Our focus for the year ahead—2004-05 (New Zealand Inland Revenue department)

� Most revenue authorities reported that their strategy for improved delivery of services included

activities along the following lines 1) increasing the range of electronic services offered; 2) providing more tailored approaches for services to individuals; 3) simpler tax laws and/or procedures; 4) better guidance to assist taxpayers meet their obligations; 5) new and/or stronger

partnerships with other parties; 6) initiatives to improve timeliness of administrative actions; and 7) increasing the skills of their workforce (refer Table 1).

� A few revenue authorities reported the setting of challenging (and in some cases, mandated) targets for the delivery and take-up of electronic services:

� UK IRD and C&E: all services to be offered electronically by 2005; with a 50% take-up overall of tax returns and payments;6

� US IRS: 80% of all tax and information returns being filed electronically by 2007; all returns prepared electronically to be filed electronically by 2003.7

� Evidence of the adoption of “customer segmentation” approaches to the planning and delivery of

taxpayer services was observed from the survey responses of the majority of revenue authorities, although these approaches naturally vary in terms of their scope and intensity (refer Table 4):

� Around half of the 31 revenue authorities have established dedicated inquiry services for large taxpayers by industry groupings;

� 18/31 revenue authorities have nominated tax officials (i.e. account managers) that act as the first point of inquiry for designated large tax payers;

� 19/31 countries have formal consultative arrangements with representatives of large corporate taxpayers;

� 18/31 revenue authorities have specific service/education programs for new businesses to ensure that they handle their tax matters correctly from their first dealings;

� 14/31 revenue authorities reported use of integrated return filing and payment products.8 � 17/30 revenue authorities administering PIT reported the use of simplified tax returns for

taxpayers with simple tax affairs.

� Tax professionals are significant stakeholders in the tax systems of many member countries, and this is supported in a variety of ways by revenue authorities (refer Table 9):

� 19/31 revenue authorities indicated the provision of dedicated inquiry services for tax professionals;

� virtually all revenue authorities reported the operation of special consultative mechanisms for tax professionals;

� 25/30 revenue authorities reported having plans to enhance their relationship with tax professionals.

� Beyond tax professionals, other stakeholders specifically identified in revenue authorities’

service delivery strategies were accounting software developers (24/31), employers/ payroll agents (20/30), and financial institutions (23/31) (refer Table 2).

� The majority (24/31) of revenue authorities have established time-bound service standards for some/most aspects of taxpayer service delivery; however, only 13/31 revenue authorities reported

6 Inland Revenue e-Services Strategy (January 2002). 7 IRS Electronic Tax Administration—A Strategy for Growth (Publication 3187 (rev.12-2000)). 8 These are arrangements enabling businesses to report and pay multiple tax liabilities (e.g. VAT, personal income tax withholdings, advance payments of corporate tax) with a single return and payment.

having a comprehensive set of such standards (i.e., standards covering a broad range of taxpayer services), and making public the results achieved, while substantial variations were observed across revenue authorities in the standards of timeliness offered for some service products (refer Tables 3, 6-8).

� The majority of revenue authorities place importance in gathering feedback from taxpayers on their perceptions of the services offered, including their quality; periodic surveys are conducted of taxpayers’ perceptions of service delivery in 20/30 revenue authorities; 17/20 revenue authorities undertaking such surveys make public the results obtained (refer Table 3).

� Reported staff resources allocated for taxpayer service functions vary substantially across revenue authorities (refer Table 1); (NB: Issues of resource classification may be a problem here.)

Revenue Authority Investments in Information Technology

20. A critical issue for all revenue authorities is the amount of funds available for information technology (IT) investments and operations. Historically, modern public sector organizations have invested significant amounts of their operating budgets to develop and support the provision of modern IT capabilities. While data on the incidence of such expenditure across revenue collecting bodies is limited, a broad rule of thumb in the 1990’s was that such expenditure, where supporting a comprehensive set of IT capabilities, typically represented around 10% of a revenue authority’s total budget (NB: Based on survey data, this benchmark now appears in need of substantial upwards revision—see below.)

21. The 2004 survey included a number of questions on information technology expenditure9 of revenue authorities, in particular concerning the provision of modern arrangements for the provision of electronic services to taxpayers. While comparisons of this kind may raise questions concerning expenditure classification, the objective was to get a general idea about the level of IT expenditure and its trend, and the extent of new investments being made. (This matter was not addressed in the 2000 survey.)

22. Survey data related to these matters are set out in Table 31. Set out hereunder are the key observations and findings.

� Generally speaking, revenue authorities appear to be devoting an increased proportion of their operating budgets to the provision of modern IT capabilities; for the 26/31 revenue authorities that responded to the questions in this area, average annual expenditure (as a share of the total operating budget) was 13.2% (latest year) and 12.8% (prior year) (refer Table 31).

� There were significant variations in the relative levels of IT expenditure reported by surveyed revenue authorities for both the latest and prior years (which, in part, may be due to differences in expenditure classification) (refer to Table 31):

� 3/26 (4/26 for prior year) revenue authorities reported expenditure exceeding 20% of total budget;

� 9/26 (7/26 for prior year) reported expenditure between 15-20% of total budget;

� 5/26 (7/26 for prior year) reported expenditure between 10-15% of total budget; and

9 For survey purposes, defined as the costs of equipment, manpower, services, contracts, and overheads to develop and operate the organization’s IT capability

� 9/26 (7/26 for prior year) reported expenditure less than 10% of total budget.

� On average, annual expenditure on new IT investments constituted around 45% of total IT expenditure for both years, although the proportions reported by individual revenue authorities varied substantially.

� Relatively few revenue authorities were able to isolate the aggregate cost of Internet, other e-services and call centre operations; revenue authorities reporting this expenditure reported amounts in the range 5-15% of total IT expenditure.

� A number of revenue authorities, in the main those with a high proportion of IT expenditure, were able to demonstrate outstanding levels of taxpayer service (largely facilitated by technology) in one or more aspects of administration:

� A small number of revenue authorities reporting high electronic filing (EF) take-up rates are able to complete processing of the bulk of personal income tax returns (PIT) returns (with refunds) in less than 10 working days.

� A small number of revenue authorities reported the processing of the bulk of VAT refund claims in less than 21 days.

� A small number of revenue authorities reported the answering of the bulk of telephone inquiries within a 30 second timeframe.

Electronic service delivery

23. Governments worldwide have increasingly over the last 5-10 years been demanding substantially more effective the use of modern technology systems for the delivery of services to citizens and businesses (refer example in Box 3). Nowhere in the public sector has this been more relevant than in the area of revenue administration with its substantial information provision and processing responsibilities (i.e. the timely provision of information to taxpayers and tax professionals to assist them comply with the laws and the operation of modern electronic facilities for capturing taxpayers’ liability information and tax payments).

Box 3. Excerpt from the UK IR’s 2002 e-strategy document The Revenue’s e strategy takes as its starting point key elements of the government’s reform agenda. From the business perspective the latest E envoy report (http://www.e-envoy.gov.uk/2000/strategy/piureport/contents.htm) confirms that government departments will be exemplars in making the UK the natural place to do e business. Our focus is to devise ways in which, by exploiting to the full technological opportunities, we can derive ways of working with business to minimise their compliance burdens and to reduce their costs in consequence. We will be seeking to achieve simpler processes administered with a lighter touch. For individual citizens, we will encourage as many of our customers as possible to receive information and do business with us electronically, either directly or with the assistance of intermediaries thereby playing an important part in helping to close the "digital divide." We will do so by "making sure that public service users, not providers, are the focus, by matching services more closely to people’s lives." (Modernising Government White Paper March 1999) This will involve both our working with others to seek ways of delivering seamless services across departmental boundaries and increasingly focussing our staff to work on customer support rather than processing. It will also require us to engage more with other organisations such as the Post Office, CAB and others in the public and private sectors to provide alternative ways to do business with us. Source: UK IR website.

Use of the Internet to Provide Tax System Information

24. The report of the 2000 survey noted that all respondents (15) had established internet websites that allowed the downloading of forms and provided general information. The majority of sites (11/15) allowed for online tax return filing. The FSM accordingly recommended, in line with the Taxation Framework Conditions on taxpayer service, that ……….. revenue authorities develop Internet websites where information such as tax legislation, rulings, case law, revenue statistics and forms can be viewed and downloaded. This provides some brief context for the 2004 survey findings and results.

25. Detailed information on use of the Internet by revenue authorities for information provision and related matters are set out in Tables 10-13 of Appendix 3. The key observations and findings are set out hereunder:

� All 31 surveyed revenue authorities have implemented a website for the provision of information to taxpayers (refer table 11).

� Generally speaking, revenue authorities have substantially increased the information content and functionality of their websites since the last survey; the information content of revenue authority websites is reflected in the following data (refer Table 11):

� All 31 revenue authorities provide general information (e.g., forms, brochures, etc., ) � 23/31 provide more extensive tax topic specific and media information; � 23/31 provide the capability for accepting some/all taxpayers’ transactions (e, g., tax

returns and tax payments); � 17/31 provide access to taxpayers’ computer records; � 26/31 provide access to legal interpretations and legislation; � 21/31 provide access to general information concerning the revenue authority; and � 11/31 provide most/all categories of the content categories described.

� Measured in terms of website size, functionality, and the number of annual page requests (i.e. for

last completed fiscal year), revenue authority websites have become a substantial medium for the provision of information and transaction services (i.e. returns and payments) to taxpayers in many member countries (refer Box 4, Tables 11 and 12, and data hereunder):

Country Size of website (pages)

Page requests in last full year (mlns)

Tax return filing capability?

Tax payment capability?

Access to client records?

Australia 356,800 /1 153 � � � Austria 2,550 120 � � � Canada 50,825 209 � � � Denmark 500,000 /1 36 � � � France ? 147 � � � Italy 17,000 175 � � � Mexico 7,424 28 � x x Netherlands 30,000 31 � x x N. Zealand 3,000 51 � x � Spain 10,000 95 � � � Sweden 10,000 87 � � � Switzerland 8,214 30 � x x UK IRD 80,000 45 � � � USA 20,652 463 x � �

/1. Includes legal reference database

Box 4. Information and help via the Internet

“Internet is a powerful resource that administrations can use to enter into closer contact with the taxpayers and the Italian Revenue Service has made a firm commitment to developing on line services. In addition to obtaining information, the web makes it possible for taxpayers, safely from their own homes to carry our operations such as submitting tax return forms, paying taxes and registering rent contracts- all at the press of a button. A particularly innovative on line service is the “tax mail box”. This allows taxpayers to check information on their own tax position (e.g. tax returns submitted, payments made, personal assets, etc.,) Taxpayers can now also request information using Italian Revenue Service’s web mail service. The Contact Center automatically acknowledges the receipt of all emails sent and provides instructions if delivery fails, and provides taxpayers with the relating answers.” Source: Page 29 of Italian Revenue Service—2003 Guide.

� Extensive efforts are being made by many revenue authorities to attract greater usage of their

websites; strategies reported by revenue authorities included (refer Table 13):

� The development of more user friendly/customer intuitive design features, including greater integration of online services;

� Considerable advertising and promotion through a variety of outlets; � Reorganisation and presentation of information content by taxpayer/stakeholder segments; � Targeted assistance for newly registered businesses; � 24 hour/7 day availability; � Monetary incentives (e.g., rebate of late payment penalty where e-pay facility used; and � Increasing the range of transaction applications available (e.g., registrations, accounts).

� An outstanding example of the success that can be achieved in this area is the Australian Taxation Office’s Tax Agent and Business Portal (described in Box 5 below).

Box 5. The ATO’s Tax Agent and Business Portal Background: Following the implementation of the Australian Government’s Tax Reform in 2000, the ATO initiated a program of “Listening to the Community”. This program was aimed at understanding how the tax system was working for the community, as well as guiding to areas where our clients experience with the tax system could be easier, cheaper and more personalised. A key leverage client group, tax practitioners/tax agents were seeking greater access to ATO information, particularly information that the ATO held in respect of their clients. This was already available through the Call Centres, however, in peak transaction periods, the waiting times were too great. Staffing levels were increased at the call centres to deal with the ever increasing traffic, but the expected standards were still unable to be maintained during the peak periods. The information most commonly sought was the account, obligation, due date, as well as confirmation of client lists for agents. The Portal – First Steps: In direct response to the need for information, the ATO launched the first Tax Agent Portal in October 2002. The first portal allowed tax agents to access lists of their clients, access due dates for lodgement as well as better navigate some of the static information regarding tax administration. Within a year – in late 2003, the ATO had delivered 4 further releases of the Tax Agents Portal. By December 2003, we had delivered access to their clients account details – balance, interest charges, penalties, due dates. They also were able to access the registration details, as well as update functions for address, obligations/role and account details where their refunds would be deposited. The access provided was real time access to the ATO’s core systems. If a transaction was updated, they could enquire on that information and see that it had been updated – immediately. Business Portal: The ATO’s Business Portal was implemented in March 2004, and is available to all registered Australian Businesses. Through the Portal, they are able to view their account and registration details, as well as request refunds, transfer credits between their ATO accounts, update their registration details and request refunds of available credits.

…

The development and implementation of the Business Portal was also one of the results of the “making it easier cheaper and more personalised” initiative. It was strongly demanded by Business, knowing that their tax agent had access to this information – they too wanted it. All Businesses using the Portal are registered with an ATO Digital Signing Certificate (DSC) for both authentication and non-repudiation purposes. Real Time Processing: The real time processing feature allows either a Tax Agent or a Business to lodge a Business Activity Statement (a monthly or quarterly return for GST, Income Tax, FBT and other instalments) and have their ATO accounts updated immediately. For example, if a Business Activity Statement is lodged on-line, the result of that return will be posted to their account. They will be able to access their account and see the new balance. In the case of a refund, it will be paid into their account in three days. In the case of a debit, they will be assisted to the internet payment facility with their bank. Other notable features include error messages that prompt the user to rectify some of their information before the transaction can be processed. A common problem for us is an incorrect bank account number for refunds. The portal will advise them that the account is incorrect and point them to the screen where they can correct it – before they log off. Key Benefits of the Portal: These include 1) a better range of options in dealing with us; 2) 24x7 availability; 3) certainty of outcome – real time processing gives an assurance that the transaction is both received and processed; 4) security of client information; 5) saves time and cuts down paperwork; 6) improved data quality; 7) reduced error rates; 8) reduction in costs – reduction in calls to our call centres – less time waiting in queues; and 9) a platform for future development – e.g. web services. While there are a number of aspects that impact on call volumes, there has been a constant decline in call volumes since the implementation of the portal in 2002. This has been very noticeable from the Tax Agent perspective – a reduction of 10% during peak periods compared to last year. The business call volumes are also reducing, and for both, the increased volume of transactions and enquiries on the portal is met by a decrease in call volumes. It is claimed that of the overall staff reduction in our call centres, approximately 40 full time staff is as a result of the portal. Some Statistics: The ATO’s portal has recently replaced the phone as the main channel for interaction with the ATO. Tax Agent Portal: There are 21,000 registered tax agents in Australia— 9,000 Tax Agents use the portal on a weekly basis; 600,000 unique log-ins per month; and more than 1,000,000 page hits per week. Business Portal: There are just over 3 million small businesses in Australia—120,000 businesses have ATO Digital Signing Certificates (DSC) and access to the business portal; 30,000 unique log-ins per month; 101,000 on-line transactions (updates) since March this year. Source: Tax Agent and Business Portal Discussion Paper—ATO (Version 1, October 2004)

� Significant attention is being given to improving accessibility by inquirers to satisfy their

requirements; access to information by inquirers is facilitated by a range of operational features of revenue authority websites:

� 23/31 revenue authorities reported a practice of organising information content principally by major taxpayer groupings/ segments;

� 28/31 sites provide links to other government departments and/or sites of different levels of government;

� 21/31 sites provide the capability to navigate between the transaction and information parts of the site; and

� 10/31 sites provide cross channel links to other service channels.

� Revenue authorities reported a fair variety of security measures/ techniques (i.e. varying combinations of PIN, PKI, User ID, and shared secrets) for giving taxpayers online access to their personal data.

Electronic Filing of Tax Returns and Electronic Tax Payments and Refunds

26. Over the last 10 or so years, national revenue authorities in most OECD member countries have been transforming their administrative processes for receiving tax payment and tax return data to take

advantages of the potential benefits of optimally employing modern technology, in particular the electronic transmission of critical taxpayer data.

27. Historically, the paper-based processes associated with tax returns and payments processing have consumed a considerable proportion of the resources of revenue authorities, in some cases in the region of 20-30 percent. With pressures to reduce staff and expand value-adding compliance work (both of a service and enforcement nature), revenue authorities have had considerable incentive to automate these processes through greater use of technology. Significantly, there are other benefits to be attained from optimal use of technology in these areas: 1) faster collection of government revenue; 2) improved data accuracy and elimination of reverse workflows; 3) reduced paperwork for taxpayers; 4) speedier crediting of tax refunds; and 5) speedier capture of taxpayer data for a range of administrative purposes. In aggregate, there is strong business case for revenue authorities to invest substantial funds and efforts to establish modern and comprehensive systems of electronic filing (EF) and payment.

28. The report of the 2000 survey noted that 75% of surveyed revenue authorities (12 of 16) provided an electronic filing capability for individual and corporate taxpayers. Issues identified with electronic transmissions were the costs and capacity of transmission. Some revenue authorities could only offer a limited number of connections which tended to be allocated to tax professionals and other service providers who could transmit information of behalf of their clients.

29. Acknowledging the enormous potential benefits to be gained, the FSM recommended, in line with the Taxation Framework Conditions on taxpayer service, that ……….. revenue authorities develop systems for accepting tax return data and other information by use of the new technologies. This provides some brief context for the 2004 survey findings and results relating to electronic filing.

30. Survey data related to this aspect of taxpayer service delivery are summarized in Tables 14-21 (see Appendix 4). Set out hereunder are the key findings and observations arising from analysis of survey responses:

Electronic filing of personal income tax (PIT) returns

� There has been considerable growth in the provision of EF capabilities for PIT taxpayers; 24/30 revenue authorities surveyed10 have implemented systems of electronic filing (EF), with 4of the remaining 5 scheduled to implement such systems in 2005 and 2006; 11/24 implemented EF arrangements between years 2000-2004 (refer Table 14).

� Take-up rates (i.e. the proportion of eligible taxpayers using such facilities in the last completed fiscal year) across member countries vary substantially, reflecting a range of factors that are elaborated elsewhere in this report (refer Table 14):

� 5/24 revenue authorities have achieved take-up rates in excess of 50%; � 7/24 revenue authorities have achieved take up rates between 25-50%; � 2/24 have achieved take up rates between 10-25%; and � 9/24 have achieved a take-up rate less than 10%.

� One revenue authority (i.e. Italy’s Agenzia delle Entrate) reported a take up rate of 100%. This

has been achieved by a combination of mandatory use of EF by tax professionals, provision of a taxpayer-initiated Internet service, and the engagement of banks and post offices to receive and electronically process other tax returns for a fee paid by the revenue agency. The volume of

10 One survey respondee (i.e. HM Customs and Excise) does not administer personal income tax arrangements.

returns processed via the use of post offices and banks is reported as relatively insignificant (around 1.3%).11

� Not surprisingly, there is a fair degree of correlation between the length of time EF arrangements have been in place and the take-up rate achieved to date (refer Table 14 and data subset hereafter):

Number of revenue authorities x number of years EF in place Totals Take up rate in last full year (%) <3 years 4-6 years 7-9 years 10-12 years >12 years

<10 7 2 9 1-20 1 2 3

21-30 1 1 31-40 1 1 2 4 41-50 1 1 51-60 61-70 1 1 2 71-80 1 1 80+ 2 1 3

Totals 9 8 1 2 4 24

� In addition to the length of time EF arrangements have been place, the use of incentives/

inducements appears to play a significant role in achieving good take-up rates, although this has largely been achieved in most countries without the use of mandatory EF requirements (refer Table 18 and data subset hereunder).

Incentives or inducements introduced or planned Country with EF take-up >30%

Faster refunds

Longer filing

Reduced return data

Mand-atory

Free use of filing software

On line help

facility

Mail out promos.

Monetary incentives

Australia � � � � Canada � � � Denmark � � � � Iceland � � � Ireland � � � � � Italy � � � � � � � Mexico � � � � � Norway � � � Switzerland � � � � USA � � � � �

� Experience from the US Internal Revenue Service indicates that substantial increases in ELS

take-up rates can be achieved year-on-year by concerted and comprehensive administrative actions (refer commentary from a report of the US General Accounting Office in Box 6).

11 Also relevant to this observation is the fact that, unlike in some other OECD countries, the majority of employee taxpayers are not required to file annual tax returns owing to the cumulative withholding arrangements in place.

Box 6. IRS Experience—Concerted Actions Can Produce Good Results “The number of individual tax returns filed electronically grew from about 40.2 million in 2001 to about 46.9 million in 2002—an increase of about 16.5%—and the percentage of individual tax returns filed electronically reached 35.9 percent” …………….. “Over the years, IRS has identified many impediments to electronic filing, including privacy and security concerns, cost, lack of awareness of or interest in electronic filing, an inability to file all forms and schedules electronically, and a need to send certain paper documents to IRS even if the return was filed electronically. In 2002, the IRS took numerous steps to alleviate these impediments and thus encourage more electronic filing that included the following: �Increase the electronic filing marketing budget from $9 million in 2001 to about $15 million in 2002 and focusing the

marketing campaign on taxpayers and practitioners who filed computer-prepared returns on paper. �Mailing a postcard to about 23 million taxpayers, including about 8 million taxpayers who had prepared their return on a

computer but filed on paper, informing them of the benefits of electronic filing and the self-select personal identification number (PIN) program. The postcard also informed them that professional tax return practitioner could be used to file their returns electronically and explained how the self-select PIN can be used to sign returns filed through a tax practitioner. �Mailing two different letters to tax practitioners. The first letter was sent to practitioners who were already participating in

the electronic filing program to thank them for participating and encourage them to continue to support the program. The second letter was sent to practitioners who were not participating in the electronic filing program and told them about the benefits of electronic filing; changes that had been made tot the program, and pending changes. IRS enclosed a document with both letters that provided more information on the benefits of electronic filing and the self-select PIN program. In total, about 250,000 letters were sent to practitioners. � Reinstating the practitioner PIN program. In 2001, practitioners informed IRS that they liked the practitioner PIN

program, which IRS had terminated in favour of the self-select PIN program, and would like lot see it reinstated. As of October 25, 2002, 83.9 percent of tax returns prepared by tax practitioners and signed by a PIN were signed through the practitioner PIN program. The other 16.1 percent were signed using a self-select PIN. �Changing the self-select PIN program at the request of tax practitioners. In 2002, taxpayers entered only their adjusted

gross income from the prior tax year to verify their identity. In 2001, taxpayers had to enter not only their adjusted gross income but also their total tax to verify their identity. Tax practitioners wanted the number of items used to verify identity reduced—known as “shared secrets”—reduced from two to one, because errors related to shared secrets resulted in numerous electronic returns being rejected. Consistent with the reduction in the number of shared secrets from two to one, the number of reject conditions on electronic tax returns as a result of shared secrets went down from 2.1 million in 2001 to about 1.3 million in 2002.” �Making 30 additional forms and schedules eligible to be filed electronically, thereby enabling, according to the IRS, 99

percent of all individual forms and schedules to be filed electronically”. “IRS has two initiatives planned for the 2003 filing season—making electronic filing free for millions of taxpayers and offering services to practitioners who file a certain number of returns electronically.” In 2003, the IRS achieved a take-up rate for individual returns of around 40 percent—an increase of about 11 percent on 2002. For 2004, the take-up rate for e-filed returns (as of September 2004) was 47 percent, reflecting further significant gains in the success of the IRS’s e-filing services. Source: IRS’s 2002 TAX FILING SEASON: Returns and Refunds Processed Smoothly; Quality of Assistance Improved (US GAO, December 2002).

� Current preferred media for EF are taxpayer-initiated via the Internet (12/24) and use of tax

professionals (7/24); use of private phone systems for EF purposes is currently not significant, nor is it projected to be so for the future; future preferred media for EF are taxpayer-initiated via the Internet (13/24) and use of tax professionals 7/24 (refer Table 14).

� Tax professionals prepare a significant proportion of personal tax returns in many OECD member countries (i.e. in 9/28 countries, the rate exceeds 50%), are significant users of EF arrangements in many countries (e.g. Australia, Canada, Italy, and USA), and may present considerable potential in a number of countries (i.e. Austria, Finland, Ireland, Korea, Poland, Turkey, and the UK) to leverage substantially increased EF take-up rates in the medium term (refer Table 9).

� Despite extensive use of EF arrangements in member countries—24 of 29 revenue authorities—only three revenue authorities (i.e. Australia, Canada, and USA) reported use of a challenging performance standard for faster tax refunds that might encourage some taxpayers to use such a facility (refer Table 6); Sweden has reported a planned move (from 2005) to expedite the crediting of overpaid taxes to taxpayers’ bank accounts.

� As a result of their successes with automating the capture of taxpayers’ return information, a number of revenue authorities have developed or are in course of developing new products to enhance service delivery:

� Denmark, Finland, Norway, and Sweden: in these countries, the vast majority of personal income taxpayers (i.e. virtually all employees and pensioners) receive a pre-populated income tax return that details known income sources and deduction items (obtained from third party reports) that significantly reduce the amount of effort required to complete their return filing obligations (refer Box 7).

� Iceland: taxpayers are able to obtain via the Internet a digitally-signed certified copy of their tax returns for their personal use (e.g. for bank loan application purposes).

� Denmark: taxpayers can obtain access via the Internet to third party income reports and related information held by the tax authorities to assist their return preparation.

� Finland: has under development a system for enabling taxpayers to access an electronic contact database—a repository of communications from the tax authority for taxpayers that will be notified by short signal messages (SMS or email).

Box 7. Anatomy of the system of pre-populated returns used by Nordic countries To facilitate taxpayers’ compliance, revenue bodies in Nordic countries have for a number of years operated a system of preparing and issuing pre-populated returns to the majority of personal income taxpayers. The success of the system (outlined below for Norway) rests on four fundamental requirements that are met in practice in each of the countries concerned: 1) the existence of a high-integrity taxpayer identification number that can be reported with a variety of third party information reports and used to accurately assemble data for individual taxpayers; 2) a comprehensive system of third party reporting requirements in tax laws; 3) a very high degree of automation in the reporting of accurate third party reports by payers and other relevant third parties to the revenue body; and 4) tax withholdings at source calculated to approximate to taxpayers’ end-of-year tax liability. An outline of how the system works in Norway, which essentially is in line with the system in the other three countries, is set out hereunder:

� Tax cards are prepared (annually) and sent to each wage earner and employer by local tax offices. Each tax card indicates a tax rate, calculated using historical data (i.e. income and deductions) employers should apply when withholding taxes from payments. The information on which the rates are based is stated on the tax card. The rate is calculated so that withholdings over the course of a year approximate to a taxpayer’s liability for the full year. Taxpayers deal with their local tax assessment office, or make requests electronically via the Internet, if they wish to have their tax card varied.

� All citizens have a national identification number (with check digit) that must be recorded by a range of third party

payers and other parties and reported to the revenue body with information reports.

� The tax law contains a comprehensive set of third party reporting obligations covering both income, deductions, and sales and purchases of assets etc. The vast majority of these third parties are required to report electronically (and this occurs in practice), and all information reports must be received within 3 weeks of the close of relevant year of income.

� The revenue body requires around 10 weeks to capture, edit, match, and assemble all relevant data for the purposes of

preparing a pre-populated return that contains comprehensive line item income and deduction data, as well as calculations of total tax liability and any further amounts payable or refundable.

� Pre-populated returns are sent (on paper) to taxpayers in early April and a response is required within 3 weeks.

Taxpayers can respond by 1) SMS; 2) telephone; 3) Internet; or 4) on paper. Methods 1 and 2 can only be used where no adjustment is required to the information in the return. The vast bulk of taxpayers then receive a final notice of assessment in mid-June. If applicable, a refund of any excess tax is credited to their bank account. Average refunds tend to be relatively small owing to the design of the withholding mechanism. Other taxpayers receive their notices later in October.

In 2003, around 40 million information reports were processed, enabling the issue of some 3.4 million pre-populated returns (for the 2002 income year), largely to employee and pensioner-type taxpayers. Around 50% of these required no adjustment and of the 1.11 million who responded electronically, around 0.570 million were by phone, including almost 0.2 million by SMS. Almost 90 percent of taxpayers received their notice of assessment and any refund due in June, with the balance sent in October owing to joint assessment or the need for other follow-up actions/ checks.

Electronic filing of corporate profits/ income tax (CIT) returns

� There has been considerable growth in the provision of EF capabilities for CIT taxpayers; 21/30 revenue authorities administering a corporate income tax have implemented systems of EF, with 5 of the remaining 8 planning to implement EF in the period 2005-07; 11 implemented EF between 2000 and 2004, including 4 in 2004 (refer Table 15).

� With few exceptions, take-up rates are substantially below the levels being achieved for PIT, no doubt reflecting the greater complexity and data requirements of CIT returns and the resultant difficulties presented for automation (refer Table 15):

� 4 /21 revenue authorities have achieved take-up rates in excess of 50%;

� 2 /21 revenue authorities have achieved take-up rates between 25-50%; � 9/21 revenue authorities have achieved take-up rates less than 25%; and � 4/21 revenue authorities’ EF service only commenced in 2004.

� Given the difficulties being experienced, an increasing number of countries have implemented

(or are planning to) mandatory EF requirements for these taxpayers (refer Table 19 and data subset hereunder):

Country Nature of mandatory EF requirement Year effective

Austria For all companies with Internet access and annual turnover > �������� 2004 France All companies with turnover > ��15 million per annum or that re owned (over 50%)

by a company whose assets or turnover > ���00 million (� 450 million in 2005) 2002

Hungary For the largest 10,000 taxpayers 1999 Italy Compulsory for all companies/ employers, and tax intermediaries 1998 Mexico For all companies 2003 Netherlands For all businesses with computers 2005 Spain Taxpayers with annual sales > ���������� ������� 1999 US Corporations (assets > $50 million), exempt bodies (assets > $100 million) 2006

� Tax professionals prepare a significant proportion of CIT returns in many OECD member

countries and appear to present considerable potential in a number of countries to leverage substantially increased take-up rates, subject to other incentives (e.g., streamlined data requirements, longer filing periods) being provided (refer Table 9).

� Historically, corporate taxpayers have been required to provide extensive information with their annual tax returns (e.g. balance sheets, profit and loss statements, multiplicity of schedules) in all/most countries. Although this matter was not examined in the course of the survey, one country that has achieved an exceptionally high take-up rate in this area did so after implementing a major rationalisation of tax return information requirements (refer Box 8).

Box 8. Australia: Reconceptualising corporate tax return information requirements—a potentially useful step to achieving success with electronic filing (EF) arrangements.

1. Up to the late 1980’s, corporate taxpayers in Australia were subject to annual assessment procedures that required the preparation and submission of a detailed tax return. A feature of those returns was the accompanying vast array of schedules (e.g., balance sheets, profit and loss statements, and depreciation schedules) In practice; all such returns were physically examined by technical staff known as assessors. Under these arrangements, it was not unusual for a tax return (in A4 format) to entail 50-100 pages of text, which in addition to complicating their examination by officials presented numerous logistical challenges (e.g., meeting internal data capture needs, storage). 2. With the introduction of self assessment procedures which entailed a shift from universal examination by technical staff of all returns to a quick vetting process carried out by clerical staff and a more selective post-assessment audit approach, the corporate tax return was subject to a fundamental redesign. 3. The starting point to the redesign of the return form was that only information essential in all cases to the administration of the tax laws would be required of taxpayers by way of the return form. In practical terms, this meant that only data essential to the following requirements would be required via the return form: 1) taxpayer identification; 2) validating taxpayers’ calculations of taxable income and tax payable; 3) audit screening/ selection purposes; and 4) government statistical purposes. 4. The end result of the redesign process was the development of a corporate tax return that was, for all intents and purposes, an input schedule (amounting to 4 A4 pages) comprised of selected data fields (i.e., taxpayer identification, calculation of profit or loss for accounting and tax purposes, designated financial information, specific information for audit purposes (e.g., covering overseas transactions)) presented in a logical format. The rationalization of return information requirements in this way was a critical first step to their subsequent automation and the implementation of EF in 1994. By 2004, over 90 percent of corporate tax returns were being filed via EF arrangements.

Electronic filing of VAT returns

� There has been considerable growth in the provision of EF capabilities for VAT taxpayers; 25/29 revenue authorities administering VAT systems have implemented EF arrangements, with the remaining 4 planning to do so in 2005 and 2006; 17 implemented their EF arrangements between 2000 and 2004 (refer Table 16).

� Take-up rates across member countries vary substantially and are, for the most part, relatively low, reflecting the length of time the arrangements have been in place and practical implementation difficulties (see Table 16 and example in Box 9):

� 3/25 revenue authorities have achieved take-up rates in excess of 50%; � 3/25 have achieved take up rates between 25-50%; � 5/25 have achieved take up rates between 10-25%; and � 14/25 have achieved a take-up rate less than 10%.

Box 9. One revenue authority’s experiences and approaches with VAT

“Getting firms to submit VAT returns online will be a major challenge, not least because paper based returns are relatively cheap and easy to use. Customs first attempt to offer an e-VAT return was unsuccessful mainly because customers had to obtain a digital certificate and there was little incentive compared to the paper-based system. Customs have moved to the use of PIN numbers and passwords and are now seeking to get firms to submit VAT returns on line voluntarily by developing a service which benefits firms and by targeting online services to particular groups, such as software and management consultancies. In their take-up strategy, Customs are exploring and developing new options, including the use of marketing, targeting, incentives and compulsion.” Source: ‘Transforming the Performance of HM Customs and Excise through Electronic Service Delivery’ (UK National Audit Office (November 2003).

� Current preferred media for EF are taxpayer-initiated via the Internet (9/24) and use of tax

professionals (7/24), with only one authority reporting use of phone system (refer Table 16).

� In addition to the length of time EF arrangements have been place, the use of incentives/ inducements, including use of mandatory EF requirements for prescribed categories of taxpayers, appear to play a significant role in achieving good take-up rates (refer Table 20 and data subset hereunder):

Incentives or inducements introduced or planned Country with EF take-up >20%

Faster refunds

Longer filing

Reduced return data

Mandatory Free use of filing

software

On line help

facility

Mail out promos.

Monetary incentives

Australia � � � � Austria � � � Denmark � � � � � Greece � � � � � � � Italy � � � Korea � � � � � Norway � � � � � � Portugal � � � � � �

� With government support, a number of revenue authorities have implemented (or are planning to

implement) mandatory EF requirements for some/all VAT taxpayers (refer Table 20 and data subset hereunder):

Country Nature of mandatory EF requirement Year effective Australia For prescribed large businesses 2001 Austria For all companies with Internet access and annual turnover > �������� 2004 France All companies with turnover > ��15 million per annum or that re owned (over 50%) by a

company whose assets or turnover > ���00 million (� 450 million in 2005) 2002

Greece For prescribed large taxpayers 2000 Hungary For the largest 10,000 taxpayers 1999 Ireland All companies 2007 Italy Compulsory for all companies/ employers, and tax intermediaries 1998 Mexico For all companies 2003 Netherlands For all businesses with computers 2005 Norway For all regular bimonthly filers 2004 Spain Taxpayers with annual sales > � 6 million per annum 1999

Electronic filing of employer payroll reports12

� EF arrangements are being used fairly extensively for the capture of employer payroll data used to support the various systems of PIT administration13 conducted in member countries; 23/30 revenue authorities surveyed have implemented EF arrangements (refer Table 17).

� Take-up rates across member countries vary substantially, reflecting both the time the arrangements have been in place and the unique requirements of the revenue authority’s PIT system (refer Table 17):

� 11/30 revenue authorities reported take up rates in excess of 50%; � 2/30 revenue authorities reported take up rates between 25-50%; and � 11/30 revenue authorities reported take up rates less than 25%.

� Current preferred media for EF are employer-initiated via the Internet (7/23) and use of magnetic

tapes and floppy discs (6/23); future preferred media for EF are taxpayer-initiated via the Internet (7/23) and use of payroll agents, presumably either using Internet or magnetic media (6/23) (refer Table 17).

Electronic tax payments and refunds

31. Concerning tax payments, the 2000 survey noted that the vast majority of tax payments were made by cheque (mail or in person) or bank transfer, with only a limited range of options available for automated payment. In relation to the crediting of tax refunds to taxpayers’ bank accounts, it noted that the majority of surveyed authorities offered a direct transfer facility via the banking system, although the extent of usage of this facility was not clear. In light of these findings, the FSM recommended that ………. revenue authorities consider use of direct deposit programs for tax payments and refunds, and automated

12 Employer payroll reports (i.e. reports of individual employee income and tax withheld, etc.,) have a variety of uses for national revenue authorities, depending on the nature of the PIT arrangements in place. In those countries where employees are generally required to file annual tax returns (e.g. Australia, Canada, and US), the reports are captured and processed to detect non-filers, income omissions, tax credit over-claims, and under-remittances of withholdings by employers. In Nordic countries, the reports are processed along with other income data to produce pre-populated tax returns that are sent to taxpayers to assist them meet their end-of-year tax filing obligations. Given these requirements, revenue authorities in the countries affected place high importance on efficiently capturing employment income reports and matching them with taxpayers’ records. Given the large transaction volumes involved, efficient data capture arrangements are a high priority for these revenue bodies. 13 These are described in the CFA’s information note ‘Tax Administration in OECD Countries: Comparative Information Series (2004). They are: 1) Cumulative withholding—largely return-free; 2) Non-cumulative withholding—tax return generally required; 3) Reconciliation approach—issue of pre-populated returns for majority of taxpayers.

payments of social security, payroll taxes and other similar deductions. This provides some brief context for the 2004 survey findings and results in these two aspects of tax administration.

32. Survey data for this aspect of taxpayer service delivery are summarized in Tables 22-23 of Appendix B. Set out hereunder are the key findings and observations arising from analysis of survey responses:

� There has been considerable growth in the provision of automated payment capabilities for taxpayers; 23/31 revenue authorities now offer automated arrangements for the payment of taxes; these take the form of phone banking (10/23), direct on-line payment (22/23), and/or direct debit facilities (15/23) (refer Table 22).

� Notwithstanding these offerings, there is considerable potential for many revenue authorities (and taxpayers) to achieve far greater automation of tax payments—14 of 31 revenue authorities surveyed indicated that mailed cheques or “in person” payments at banks or tax bodies are still the predominant method for paying taxes (refer Table 22).

� Incentives, most often in the form of increased time to pay/ file, are being offered by 9 of 29 authorities to achieve increased automation of tax payments (refer Table 22).

� A slight majority of revenue authorities (16/29) provide a broad range (i.e. 4 or more types) of payment facilities (both electronic and manual); significantly 3/29 reported only one facility was available for tax payments (refer Table 22).

� The direct crediting by electronic means of refunds of overpaid taxes is a widely used mechanism across surveyed countries (refer Table 23):

� 29/30 revenue authorities employ this facility for PIT, 4 on a mandatory basis; � 24/30 revenue authorities employ this facility for CIT, 7 on a mandatory basis; and � 25/30 revenue authorities employ this facility for VAT, 8 on a mandatory basis.

Use of electronic mail

33. The report of the 2000 survey noted only limited use by surveyed revenue authorities (8 of 16) of electronic email for exchanging information with taxpayers. Traffic volumes reported by revenue authorities using email were very small. A major issue identified with electronic mail concerned taxpayers’ privacy/ confidentiality. Acknowledging the wide and growing use of email as a form of communication, the FSM recommended that ……….. revenue authorities examine the feasibility of receiving and responding to taxpayers’ inquiries by email. This provides some brief context for the 2004 survey findings and results relating to use of electronic mail.

34. Survey data related to this aspect of taxpayer service delivery are summarized in Table 24 (refer Annex 3). Set out hereunder are the key findings and observations arising from analysis of survey responses:

� There has been considerable growth in the provision of email capabilities for revenue administration purposes; aalthough volumes are, for the most part, relatively small, a significant number of revenue authorities surveyed (23/30) reported the use of email with taxpayers and their representatives for the provision of information (i.e. non-client specific) in response to inquiries, for sending reminders, and for marketing and education purposes (refer Table 24).

� Three revenue authorities reported traffic volume in excess of 1 million emails per year, but these figures appear heavily influenced by the use of email for marketing/ education purposes (i.e. revenue authority-initiated) (refer Table 24).

� Revenue authorities were fairly evenly spread in their use of ‘free form’ and ‘constrained’ email formats and the use of special security/ privacy controls (refer Table 24).

� A small number of revenue authorities (3/30) reported a deliberate strategy of minimising/ discouraging email usage, including limiting publicity of the facility in order not to set undue expectations on service delivery (refer Table 24).

Remote Use of Electronic Systems by Revenue Authority Staff

35. The report of the 2000 survey noted that 7/16 revenue authorities allowed remote access to their IT network and systems by revenue authority staff. For the most part, access was limited to relatively few staff and only 4/16 revenue authorities reported the provision of a facility enabling approved staff to access taxpayers’ data in their corporate databases as part of these arrangements. Questions were also asked concerning the types of security used and benefits perceived from these arrangements but the reported results were inconclusive.

36. The 2004 survey questionnaire contained questions on a similar range of issues (e.g., use of this facility, functions supported, numbers of staff, security, problems, and perceived benefits). The data captured from revenue authorities’ responses are set out in Table 30. Set out hereunder are the key findings and observations arising from analysis of survey responses:

� In contrast to the situation reported in 2000, there has been fair growth in enabling remote access by staff, contributing to improved revenue administration:

� 19/31 revenue authorities reported use of remote access capabilities, although the extent of this varies considerably (see next comments);

� 13/19 revenue authorities enable email functionality; � 8/19 revenue authorities enable Intranet/ Internet access; � 9/19 revenue authorities enable access to taxpayers’ data on corporate databases; and � 6/19 revenue authorities permit access only for IT administration staff (e.g., database and

system administrators (refer Table 30).

� Revenue authorities reporting significant use of remote access facilities by staff were in Australia (19%), Denmark (6%), New Zealand (5%), Spain (5%), UK C&E (5%), and Italy (4%) (refer Table 30).

� The main problem areas reported by revenue authorities were security considerations (6/19), costs (e.g., laptops for field staff) (5/19), and slow speed of responses (5/19); the main benefits reported from use of remote access facilities were improved efficiency of mobile staff (16/19) and improved case/issue development (5/19) (refer Table 30).

Telephone Inquiry Services

37. Public sector service delivery agencies, including revenue authorities, in developed countries have long made use of the telephone to provide information to clients and their representatives. However, over the last decade or so there have been major developments in the technologies available to assist with this important function and the way in which agencies have delivered these services with the introduction of

modern phone inquiry services (hereafter referred to as ‘call centers’).14 Today, for many revenue authorities, the telephone is the primary medium for direct communication with clients and thus a critical component of their overall service delivery strategy.

38. Both the 2000 and 2004 surveys incorporated a question on revenue authorities’ use of call centers. Neither survey, however, clearly defined what was meant by use of the term, which was apparent from some of the responses to the 2004 survey. The information provided in Annex 4 gives some background to this matter. For the purpose of this report, call centers are telephone inquiry operations characterized by: 1) specialist staff—use of specially trained staff who deal directly with taxpayers inquiries (and who may also initiate action on behalf of the revenue authority e.g. follow-up of unpaid debts, outstanding tax returns), rather than acting as a referral service; 2) volume of calls—handle a large volume of phone inquiries in relative terms; 3) technology—employ modern communication and other technology in their work; and 4) centralized/regionalized—generally small in number, and operating on a centralized/regionalized basis to achieve economies of scale.

39. Concerning use of telephones in tax administration, the 2000 survey dealt only with the use of automated interactive telephone facilities and call centres for tax inquiries and debt collection purposes. It noted that two thirds (10/15) of surveyed revenue deployed interactive phone technology to provide services to taxpayers authorities, while 60% (9/15) used call centres for taxpayer services. Acknowledging the importance of phone systems in revenue administration, the FSM recommended that… revenue authorities develop interactive telephone answering systems for the many standard inquiries. This provides some brief context for the 2004 survey findings and results relating to the use of call centres (including their use of automated interactive technology).

40. Survey data related to this aspect of taxpayer service delivery are summarized in Tables 25-29 (see Annex 3). Set out hereunder are the key findings and observations arising from analysis of survey responses:

� Applying the description set out in Appendix 4, the survey indicates that around half of OECD members operate comprehensive call centre arrangements for the provision of services to taxpayers; in addition, three countries reported work is underway to establish modern call centre operations in the coming 1-2 years (refer Tables 25 and 27).

� In terms of traffic volumes and/or staff usage, call center operations are a significant feature of the tax administration arrangements in a number of OECD countries, emphasising the reliance placed on this form of taxpayer service delivery by the country’s revenue authority (refer Table 27):

14 “Since 1989 when there were only 13 departmental call centres there has been a significant increase with 133 centres now employing over 15,000 staff—45 centres are outsourced to the private sector.” Using Call Centres to Deliver Public Services (Report by the Comptroller and Auditor General (United Kingdom)). December 2002.

Measures Country Traffic volume

(millions)

Number of centers

Staff usage (last full year)

Staff usage/ total staff usage (%)

Traffic volume/

staff year

Traffic volume /citizen population

(%) Australia 12 12 1,800 9.4 6,666 60.3 Canada 20.8 22 1,678 4.4 12,408 65.8 Ireland 2.2 8 250 4.0 8,800 56.4 Netherlands 8.6 5 200 0.8 43,000 ??? 53.1 New Zealand 5.3 6 450 10.0 11,777 132.5 Spain 9.2 3 400 1.7 22,938 22.0 Sweden 4.7 10 500 5.5 9,400 52.8 UK (IRD) 32.2 24 6,500 9.7 3,772 53.2 USA 128.2 30 8,536 8.5 15,029 44.1

� Call centers in around one third of revenue authorities were reported as using a comprehensive range of the technologies available for these operations; included in this are 16/27 revenue authorities that deploy automated interactive phone answering systems (refer Tables 25 & 28).

Technologies Country Phone traffic

sharing IVR Voice

recording Computer telephony

integration Knowledge

tools Other special

technology Australia � � � � � � Canada � � � � � Hungary � � � � � � Korea � � � � � New Zealand � � � � � Norway � � � � � � Spain � � � � Sweden � � � � USA � � � � � �

� 15 revenue authorities reported operational hours for call centers of 10 hours or more per day,

with 9 of those reporting operational hours in excess of 12 per day; 6 revenue authorities reported the availability of services on weekends (refer Table 27) .

� The majority of revenue authorities indicated that their call centre operations are co-located with other revenue administration functions, and only seven reported separate operations although these were manned by revenue authority staff in all cases; a small number of revenue authorities reported the use of outsourced call centre operations providing a help service for on line services (refer Table 27).

� One country’s revenue authority (i.e. Mexico) reported the operation of an outsourced call centre providing general advice to inquirers on tax matters, while the US reported a pilot project (commenced early in 2004) for outsourcing tax law support.

� Speed of access for taxpayers and response accuracy rates are important considerations in the management of call center operations; revenue authorities in a number of member countries apply challenging performance standards in both these areas (refer Tables 7 and 26 and data subset hereafter):

Country

Access/ connectivity standard applied Response accuracy standard

applied Australia Answer general inquiries: 85% within 120 sec; Answer tax professionals:

90% within 120 secs (all periods), with average wait < 30 secs. 90% of all calls pass technical quality check (all periods)

Austria Accept 80% of calls within 20 secs. Canada Answer 80% within 120 secs. 90% Ireland Answer calls within 30 secs. New Zealand 80% of calls answered within 20 secs. 85% of calls resolved on first contact Norway 70% of general inquiries answered within 30 sec.; in-house centre/help desk

for on-line services: 90% within 20 sec.; and outsourced centers: 90% of calls answered within 40 sec.

UK (C&E) Answer 80% of calls within 20 secs. US % of callers obtaining toll-free service from assistors; average speed of

answer (ASA) (i.e. numbers of seconds waiting before reaching assistor. % of calls answered accurately based on a valid statistical sample.

Whole of government service delivery approaches

41. The 2001 report acknowledged that a number of revenue authorities, in order to reduce taxpayer burden, were exploring ways to minimise the number of contacts with customers and to decrease the time required for those contacts. Methods such as establishing a single register via the Internet of business information for use by government departments and public sector partnerships were being investigated. In support of this direction, the FSM recommended that…. Revenue authorities may consider working with other arms of government to investigate the benefits of single government registration points on the Internet. More recently, this matter has been given special attention in OECD work (refer Box 10).

Box 10. Identifying common business processes: applying a government-wide perspective

The OECD E-government Imperative makes a case that governments structured along vertical structures (or “silos”) with little interaction, are less efficient, and have more difficulty in providing seamless services to citizens and business. In terms of the back office, the duplication of some common processes such as human resource management or payroll processing can result in duplicate IT systems (and workers) across government, thereby raising costs. In terms of the front office, silos can result in differing program rules and confusion on the part of users as to who to contact for which services. At all levels, agencies using legacy systems developed separately have difficulty sharing data with one another.

The introduction of common front office interfaces such as electronic portals and middleware to join-up the individual systems of different agencies has improved the quality of government interactions with businesses and citizens, but does not guarantee that program rules are standardized or that agencies are sufficiently integrated to meet the higher expectations of users familiar with online transactions with the private sector. Identifying common services or user groups can help government agencies to further integrate and improve their services.

As e-government managers are being asked to demonstrate that e-government initiatives create financial savings and improve services, many governments are realizing that efficiency gains from ICT are inherently limited when approached solely at the agency level. Some countries have looked at how duplication can be reduced from a whole of government perspective, notably through “enterprise architecture” exercises that are designed to transform government into a business organization, rather than one made up of multiple structures with overlapping mandates built-up over several generations.

42. A whole of government approach raises the question of what business processes are common across government agencies, or groups of agencies, and how these processes can be better organized to maximize efficiency. By sharing common processes and services across agencies, governments can, in theory, achieve considerable benefits of scale while reducing duplication, eliminating legacy systems, and fostering inter-agency collaboration.

Source: 3rd OECD Symposium on E-government (March 2004)

43. The survey did not encompass specific questions concerning the extent of progress down the path of ‘whole of government’ approaches, given its already broad scope. However, a number of survey responses

and related research identified developments pointing to some progress in this direction (e.g. Canada’s Business Number System, the Australian Government’s business register and number, the Finnish tax authority’s website portal for small/micro-businesses, and the Norwegian Government’s ALTINN project.

44. In a revenue administration context, a ‘whole of government’ approach is particularly applicable in the case of the registration and reporting obligations of businesses (especially incorporated bodies).

45. Businesses are typically required, on their creation, to register with numerous government agencies, in many countries at the national, state/regional, and/or local levels. Where conducted independently of one another, these registration requirements can present a significant compliance burden on businesses, both in terms of the amount of paperwork involved and time required to satisfy all obligations. To minimize the burden on business proprietors and to improve the efficiency of government operations, it makes sense to design the registration process on a ‘whole of government’ basis (i.e. registration information is captured once and used by each of the different agencies with an interest while the allocation of a single ‘business number’ facilitates dealings with and between the agencies involved. Canada’s business number system (see description in Box 11) is a good example of a ‘whole of government’ registration and numbering system for businesses.

Box 11. Canada’s Business Number—Simplifying business registration and numbering requirements

Businesses in Canada have long expressed their desire to simplify the way in which they deal with government. The Government responded to these requests by committing to a more client-oriented service approach. In the early 1990’s, the tax administration initiated the creation and the implementation of the BN. This single number replaced the many numbers previously required by businesses in their dealings with government institutions. The introduction of the BN aimed at helping businesses reduce costs, save time and be more competitive while enhancing government activities such as registration and client services, collections, audit and revenue accounting. In short, the BN helps both business and government reduce costs while improving the efficiency. By way of background, prior to the introduction of BN, when a business registered for various government programs, it was assigned a registration number for each of these. The lack of a common identifier limited the government’s ability to share information between various programs and required taxpayers to register separately with each responsible jurisdiction or government entity. As a result, taxpayers found that communicating with the government was complicated and confusing. In order to improve the service to taxpayers, the CRA, in cooperation with a number of provinces, implemented the BN. The BN is a numbering system that streamlines and simplifies the way businesses deal with the CRA. The BN is made up of a nine-digit identification number unique to each business, followed by a program identifier (two letters) that identifies each program. The BN enables businesses with more than one program account to file under one number, simplifying a taxpayer’s dealings with federal, provincial, and other levels of government. For example, a taxpayer uses the same nine-digit BN to file a Goods and Services Tax (GST) return and a corporate income tax return. This approach makes it easier for businesses to keep records and reduces the reporting burden by eliminating the need to provide duplicate information to different programs. To date, the BN has allowed the CRA to develop successful partnerships with ten federal departments and five provinces that have adopted the BN as a program identifier for a number of their business programs. The CRA is currently working with other provincial governments to develop new partnerships as well as make the necessary legislative changes that will allow current partners to expand the use of the BN. Source: Compliance and Administrative Costs: Canada Revenue Agency (2004 CIAT Conference).

46. In addition to registration, businesses typically must report on a periodic basis to a host of government bodies (e.g. taxation, statistical, corporate regulators) on their activities. This is another area where a ‘whole of government’ approach has considerable potential to produce benefits for both businesses and the government agencies concerned. Much of the information that businesses must report is of a financial nature and there is therefore scope to rationalize its reporting by a “captured once/used many times” approach. An outstanding example of how this is being achieved in practice is described in Box 12: Norway’s ALTINN project—a shared channel for electronic dialogue with enterprises and individuals.

Box 12. ALTINN—Norway’s initiative to reduce government reporting requirements by business

Background. Until relatively recently, Norwegian enterprises were required to complete a series of public reporting forms to satisfy government regulatory requirements. Surveys had indicated that Norwegian enterprises spent the equivalent of over 7,300 full-time staff on statutory reporting requirements. Thus, there were considerable potential savings to be obtained if these requirements could be simplified and automated. In 2002, the Norwegian Tax Administration, Statistics Norway, and the Enterprise Register Center (i.e. Bronnoysund) came together to create a common portal for public reporting. The portal was launched in December 2003 and was in full operation throughout 2004.

Use of ALTINN. Users of ALTINN can either fill in the forms directly in the Internet portal or they can use their own IT systems to transfer data, for example from salary and accounting systems or a year-end accounting package. Companies’ own IT systems transfer pre-filled forms to the portal through a si2mple interface where subsequently the forms can be completed and signed in the portal. Efforts have been made to make the forms as easily accessible as possible. Users automatically get a listing of forms when they are due. ALTINN automatically lists all known and relevant information from the public agencies existing IT systems and public registers. The forms are dynamic so there is no need to answer a question that is not specifically related to the enterprise. A feature of the system is that it avoids the duplicated reporting of similar information to different public sector agencies (e.g. enterprises financial accounts).

ALTINN is a 24/7 solution which gives high flexibility for the users. Since commencement, 85 different public forms have been published in the portal. During the first six months of 2004, more than 1.7 million forms have passed through ALTINN, including 200,000 enterprises submitting tax reports, representing 50% growth on the prior year. The system is also attracting new public agencies, with the Loan Fund and the Norwegian Competition Authorities being new participants. In 2005, citizens will be able to use the ALTINN portal for electronic filing purposes—a potential market of 2.5 million users.

ALTINN: TRANACTION SOLUTION ARCHITECTURE

Source: The Authorities Strategic Commitment to a Shared Channel for Electronic Dialogue with Enterprises and Individuals (Norwegian Tax Administration (September 2004)).

IV. Conclusions arising from the Survey’s Findings

47. The survey undertaken has produced a wealth of useful information reflecting on the progress, achievements, and specific products offered by revenue authorities to improve taxpayer service delivery, as well as their general approaches to the delivery of services. In the context of the directions identified and approved by the CFA in January 2001, the following observations and conclusions can be made:

General

� There has been substantial progress since 2000 in the scope and nature of electronic services offered to taxpayers and their agents by virtually all national revenue bodies in OECD countries.

� Notwithstanding this progress, considerable potential exists for many national revenue bodies to substantially increase the take-up rates for the various services offered by them, especially by businesses. (NB: Some ideas for systematically identifying options for new incentives and other approaches to increase e-filing take-up rates are reflected in an extract of a report emanating from some recent research conducted in the UK which is attached at Annex 5).

� There is a clear trend of revenue authorities devoting an increasing share of their administrative budgets to IT investments; however, the survey revealed a substantial variation in the levels of the IT investments across member revenue authorities (from 5-25%), pointing to the need for a number of authorities to review the extent of their investments in line with prevailing trends.

� Customer segmentation approaches to the delivery of services to taxpayers have become increasingly significant (e.g. website information groupings, dedicated portals, account mangers for large taxpayers, specialist inquiry and consultative services for tax professionals) in line with modern management and marketing approaches to service delivery.

� The significant role played by tax professionals in day-to-day tax administration in many countries is receiving increasing recognition; over one half of revenue authorities have identified tax professionals as a critical service delivery stakeholder and provide a range of tailored services (e.g. dedicated call centre phone services, dedicated internet portals with transaction capabilities) in recognition of this factor;

� Less than one half of revenue authorities in member countries have evolved a comprehensive set of performance standards that guide the delivery of services to taxpayers, thus making it difficult to draw conclusions for these bodies as to the standards of service generally offered, and the extent of any service delivery improvements resulting from the use of new technologies.

� The large variety of channels available for service delivery (e.g. walk-in counters, phone, written correspondence/mail, Internet, email, SMS, digital television), with their varying advantages/ disadvantages and costs, increase the need for revenue authorities to give careful consideration to the development of a channel strategy for improved service delivery.

Use of the Internet

� The Internet has become a significant tool for the delivery of services to taxpayers; generally speaking, revenue bodies have substantially increased the information content, functionality, and “user-friendliness” of their websites since the last survey; over half of the revenue authorities in member countries offered transaction services via their Internet sites in 2004.

Electronic filing

� Substantial progress has been made since 2000 in the use of electronic filing by taxpayers and their agents for personal income tax administration purposes; indicative of this progress is the fact that in 2003, the take-up rate for these services exceeded 50% in five revenue authorities, with four achieving 80% or more (3 without mandatory requirements).

� Progress in other areas (e.g. VAT, corporate income tax), largely covering businesses, is considerably less advanced, although a small number of countries have demonstrated that very high overall take-up rates (i.e. over 50%) can be achieved.

� There is an emerging trend to mandate use of e-filing for prescribed groups of larger businesses.

� Tax professionals, who prepare a significant proportion of personal and corporate tax returns, may present considerable potential in a number of countries (i.e. Austria, Finland, Ireland, Korea, Poland, Turkey, and the UK) to leverage substantially increased EF take-up rates in the medium term.

Electronic payments and refunds

� There has been considerable growth in the provision of electronic payment facilities; notwithstanding this development, the take-up of these services has been slow, most likely due to taxpayers’ concerns around security and fears of fraud.

� The direct crediting of refunds of overpaid tax to taxpayers’ bank accounts is a widely used facility across member countries, offering a range of benefits to both revenue bodies and taxpayers alike.

Electronic mail

� There has been a substantial increase in the number of revenue bodies using email (either in free or constrained form) for taxpayer interactions (mainly for taxpayers’ inquiries); however, reported volumes are generally quite small and survey responses revealed a number of concerns regarding effective management of email services; based on fairly limited data from a few countries, revenue body-initiated electronic mail (e.g. formal notices of assessment, reminders, marketing advice) may have considerable future and replace traditional postal channels.

Telephone call centers

� Call centre phone operations, supported by modern telephone technology, are becoming an increasingly significant element of the service delivery strategy of many revenue authorities in OECD countries, reflecting drives for increased efficiency and accessibility for taxpayers to the information they require to meet their tax obligations.

‘Whole of government’ service delivery approaches

� Although not examined in detail, survey responses and accompanying research revealed a small number of examples of initiatives in member countries based on ‘whole of government’ approaches to service delivery; given the significant benefits potentially realisable, this may be an area warranting further work by the Forum on Tax Administration.

V. Possible/Proposed Future Work Areas arising from Survey Findings

48. To further build on the progress that has been made since 2000, the Taxpayer Services Sub-group will continue its role in 2005-06 of providing a forum for members to meet and discuss developments and best practices, with emphasis on the further development of e-services in support of improved service delivery for taxpayers. In addition, having regard to the survey findings and following on from discussions at the most recent Subgroup meeting, new work is to be launched in the areas described hereunder:

� Take-up rates for e-Services: More effective strategies are needed in a number of countries to significantly improve e-services take-up rates. In support of this, the Sub-group will carry out a comprehensive review the strategies of successful revenue authorities with a view to identifying ideas countries for consideration by members.

� Channel strategy development: As noted earlier in this report, the availability of new electronic channels for service delivery increases the need for revenue authorities to have an effective strategy for deciding the mix of channels (e.g. electronic, telephone, in-person) and products to be used across the various segments of taxpayers (referred to as a ‘channel’ strategy). At its recent meeting, the Subgroup supported a suggestion from Norway that a task group be established to examine issues/ideas for a development of a channel strategy for a revenue authority.

� Management of email: The Subgroup agreed at its recent meeting to review country use of email in the delivery of services to taxpayers, with a view to developing a set of ideas for effective management.

49. In addition to the areas identified, the survey revealed numerous other areas where further work could be of benefit of members. These include further exploration of successful ‘whole of government’ approaches to service delivery, developing service delivery standards, more detailed exploration of newly-emerging taxpayer service products (e.g. integrated tax returns, pre-populated returns).

VI. Recommendation for Revenue Authorities

49. In light of the findings described earlier in this report, the Forum makes three recommendations for revenue authorities:

� Revenue authorities are encouraged to use the survey findings to systematically benchmark their own performance and to identify opportunities for improved service delivery to taxpayers, particularly through the use of new technologies.

� Where relevant, revenue authorities are encouraged to actively pursue enhanced strategies for improving the take-up rates of e-services.

� Where not already in place, revenue authorities are encouraged to develop and implement service delivery standards for the major services offered by them, and to measure and report the performance achieved by them.

ANNEX 1

2000 SURVEY OF TAXPAYER SERVICE INITIATIVES USING NEW TECHNOLOGY

50. The following narrative briefly presents the results of the portion of that survey (based on responses from 15 countries) that dealt with the reduction of taxpayer burden and costs of tax administration.

51. On taxpayer service initiatives, the survey carried out by the Sub-group (covering 15 of the 30 OECD member countries) found encouraging signs of the widespread adoption of new technologies by revenue authorities. The key trends identified from survey responses are summarised in Box 13.

Box 13. Overview of emerging trends in taxpayer service initiatives using new technology

Paper communications to electronic communications: Revenue authorities have introduced in their tax administrations processes that use electronic media as a substitute for paper forms and manual methods currently in use. In conjunction with this, technology to facilitate privacy and security is in various stages of testing and employment. Currently a revenue authority has a functional program that permits businesses to file employment tax returns electronically. Additionally there is a program that allows individuals to file their income tax returns via the telephone.

Preparer/assistor to self-help/expert systems: There is a trend toward empowering taxpayers with the ability to research tax-related inquiries and to complete returns on their own with minimal or no assistance necessary. One example is the testing being performed by a revenue authority on “touch panel” public computers that taxpayers will use in the preparation of their own returns. The system will use screen prompts and guides.

Cheques/cash to electronic funds transfer: Utilising the technologies developed for retail sales transactions, revenue authorities are enabling taxpayers to satisfy their tax obligations by electronic transmissions.

Manual responses to automated voice/mail: Increased use of artificial intelligence software, centralised call systems and Internet resources to improve service rather than increasing staff years to meet customer needs are manifestations of a growing trend. One such initiative uses an automatic e-mail management system to read, route and respond to e-mail inquiries.

Reactive programs to proactive programs: Anticipating the needs and wants of customers has generated a host of initiatives. Rather than trying to remedy situations as they arise revenue authorities are planning in advance to try and eliminate future problems. For example, resources are being expended to develop tax interactive web sites for teens and planning web sites specifically tailored to the young (animation, etc.) and the elderly (large format, etc.).

Segmented service to integrated/one-stop service: In an effort to reduce taxpayer burden revenue authorities are exploring ways to minimise the number of contacts with customers and to decrease the time required for such contacts. Methods such as establishing a single register, via the Internet, of business information for use by government departments and public sector partnerships are being investigated.

Taxpayer to customer: There is a growing trend toward providing more services to the ultimate user, the taxpayer. By formulating strategy and structuring the tax administration to better serve their customers revenue authorities are becoming more responsive to their market. Citizen advocacy panels, workdays devoted exclusively to taxpayers with chronic problems, and offering incentives for e-filing are only a few examples of this tendency.

52. Almost all respondents to the survey had established web sites that allowed the downloading of forms, and provided answers to commonly asked questions. The majority of sites allowed for on-line form filing.

53. Overall, the human and paper elements were being removed and replaced with automated responses and, in some cases, expert systems employing artificial intelligence. Where the human element remains, it was noted that efforts were being employed to improve efficiency and to empower employees to take actions, which can resolve the inquiry/problem at a single point of contact. Such initiatives involve allowing employees to access mainframe computers storing total taxpayer data, providing expert systems to quickly find the answer for the taxpayer, accessing electronic correspondence to provide timely response and integrating all revenue systems to communicate with each other.

54. Some obstacles remain to the greater utilization of electronic technology. Two of these, electronic security and electronic signatures, were reported as in various stages of development and deployment. Another obstacle identified was the availability of computers to taxpayers. Several countries have compensated for this by allowing “form-filing” over the phone, by establishing “kiosks” in public places that allow for filing and by using third parties such as the postal authorities and agents. It was noted that the new generation of relatively cheap mobile Internet-enabled devices (e.g. WAP15 phones) might also help bridge the current digital divide in this respect.

55. As noted in the December 2000 report to the CFA, the work of the FSM underlined the growing importance of electronic means of delivering service to taxpayers and in reducing compliance costs. The FSM welcomed the marked trend towards greater use of electronic mechanisms such as e-mail, web-based tax knowledge repositories, electronic funds transfer, etc. to improve taxpayer service by administrations and accordingly recommended that revenue authorities continue to facilitate the exchange of practices and knowledge between administrations, both member and non-member, via the use of targeted meetings, including appropriate expert meetings, the FSM Electronic Discussion Group, and the ongoing development of the FSMKE web site.

15. Wireless Application Protocol (WAP) —A mechanism that allows mobile devices, such as phones, to access the Internet.

ANNEX 2

SURVEY QUESTIONNAIRE: TRENDS IN THE DELIVERY OF SERVICES TO TAXPAYERS

1. Respondent details

Country Name and contact details of person responsible for this survey document

2. Service Delivery Strategy and Operations General 2.1. Does your organization have a formal statement of strategic direction or intent related specifically to the future provision of services to taxpayers. Yes No (An example from the Canada Revenue Agency is attached for guidance purposes.) (If ‘yes’, please provide an electronic copy with the completed survey response form.) 2.2. Do any of the activities indicated hereunder form part of your organization’s strategy /program for improving services to taxpayers and/or their ability to comply with their basic tax obligations? Activities (1) Increased availability and use of electronic services. Yes No (2) Provision of a more customised/ tailored approach to delivering Yes No services to individual taxpayers. (3) Simplification of tax laws and/or administrative procedures. Yes No (4) Better guidance to assist taxpayers meet their obligations. Yes No (5) Initiatives to improve timeliness of administrative actions. Yes No (6) New and/or strengthened partnerships with other parties (e.g., other arms of government, tax professionals). Yes No (7) Increasing skills of workforce. Yes No 2.3. Does your organization’s plans include any specific activities to enhance its relationship with, and the tax services provided by, the parties identified? (1) External tax advisors/ tax professionals; Yes No (2) Accounting software developers/ Eservice providers; Yes No (3) Banks and other financial institutions. Yes No (4) Employers (for PIT employment purposes) Yes No

If ‘yes’ for any of the above, please provide a brief description (Insert response) 2.4. Does your organization have a formal set/statement of taxpayers’ rights Yes No and/or the services they can expect to receive? 2.5. Does your organization have explicit time-bound service standards/ Yes No objectives (*) for the delivery of services to taxpayers? If ‘yes’, please attach a copy with your survey response If ‘no’, are there any plans to introduce such standards? Yes No 2.6. Does your organization conduct periodic surveys of taxpayers’ perceptions of service delivery quality? Yes No If ‘yes’, indicate whether the results are made public, and provide a brief Yes No summary hereunder of the latest available results. (Insert response) 2.7. Does your organization have formal consultative mechanisms with representative bodies of the stakeholders identified hereunder to discuss/ examine taxpayer service issues? (1) External tax advisors/ tax professionals Yes No (2) Industry/ business Yes No 3) Large corporate taxpayers Yes No (4) Personal/ individual taxpayers Yes No Service delivery for businesses 2.8 Are any of the following services provided for business taxpayers? (1) Dedicated enquiry services by industry groupings for large taxpayers. Yes No (2) A system of ‘account managers’ (*) for designated large taxpayers. Yes No (3) Specific service/ education oriented programs for newly-registered businesses. Yes No (4) Individual pre-identified payment notices are issued for the major taxes Yes No (5) Integrated reporting of return filing details and payments(*) Yes No

If ‘yes’ to (5), can these reports can be filed electronically? Yes No Service delivery for personal income taxpayers 2.9 Are any of the following services provided for personal income taxpayers? (1) Pre-identified / pre-populated tax are sent to some or all personal Yes No income taxpayers? (2) An abbreviated/simplified income tax return is available for Yes No personal taxpayers with straightforward affairs? 2.10. In relation to the activities identified, describe any specific time-bound service standard(s) in place, the level of performance achieved in relation to the standard for the last completed fiscal year, and whether the results were made public. If such standards are not used, state ‘nil’.

Nature of service Describe the service standard in place in the last completed fiscal

year

Describe the performance achieved in the last fiscal

year

Results made public? Yes/no

Send personal income tax refunds (non-electronic).

Send personal income tax refunds (electronic).

Send VAT refunds.

Send substantive response to written letter

Answer telephone for a phone inquiry

Resolve taxpayers’ complaints

Process taxpayers application for registration

Other significant services (briefly describe)

Service delivery for tax advisors/ tax professionals 2.11 Does your organization provide dedicated/ special inquiry services for tax advisors/ tax professionals? Yes No

2.12 What proportion of all personal income tax returns received in the last completed financial year were prepared by/with the assistance of tax advisors/ tax professionals? (NB: Please provide an estimate if data are not readily available.) 2.13 What proportion of all corporate tax returns received in the last completed financial year were prepared by/with the assistance of tax advisors/ tax professionals? (NB: Please provide an estimate if data are not readily available.) Resources used for taxpayer service-related activities 2.14 What level of staff resources (expressed in terms of (1) actual FTE’s(*) and (2) as a (1) proportion of total agency staffing), were used directly for taxpayer service-related activities in the last completed financial year? (For survey purposes, ‘taxpayer service’ activities include all inquiry services, technical advisings, educational initiatives, and field (2) visits of an advisory (not enforcement) nature. They do not include tax return processing and account maintenance functions. An estimate should be provided if accurate data are not available.)

%

%

Use of Electronic Information Interchange in the Provision of Services to Taxpayers

3. Provision of tax system information to taxpayers via the Internet 3.1 Does your website principally present information by major groupings of clients? Yes No 3.2 Does your website use a content management system? Yes No 3.3 Is your website linked to other government department sites and/ or sites for Yes No different level of government? 3.4 Do you provide cross channel links to other service channels (e.g., to a call centre where agents are able to track where clients are on the site and Yes No assist them to find the information they need)? 3.5 Can clients navigate between the information portion and transaction portions of your website (where the latter exist)? Yes No 3.6 Are the transactions portions of your website separated from the information portions by different security levels? Yes No 3.7 Are the information/content categories set out hereunder currently provided on your organization’s website? (Please indicate either ‘yes’ or ‘no’ in the space provided for each of the taxes indicated)

Major taxes Broad category Specific information type PIT CIT VAT

(1) Tax forms (2) Tax brochures/ guides (3) Tax law (4) Tax rulings

General information etc

(5) Tax calculators (6) Media materials Specific focused tax

information (7) Industry focused tax advice (8) Tax returns Taxpayers’

transactions (9) Tax payments (10) Accounting information Individual taxpayer

account/ record information

(11) Registration changes

Legal (12) Court decisions on tax matters (13) Tax law (14) Tax rulings and other interpretative guidance

Legislation

(15) References to recently approved or pending legislation

(16) Operational performance data Tax Administration (17) Speeches of senior officials.

3.8 What kind of security (i.e. PIN, PKI, etc.) is in place for enquirers given on-line access to taxpayer accounting information? (Insert response)

3.9 What web metrics do you gather for planning and monitoring purposes? (Insert response) 3.10 Describe any special strategies being employed in the current year to increase the rate of access to your Internet site. (Insert response) 3.11 What is the size of your website (in numbers of pages)? 3.12 How many web-pages are devoted to static information and dynamic functions, including personalized taxpayer data (e.g. accounting data)? 3.13 What was the number of page requests made of your Internet site in the last completed fiscal year? 4. Electronic Transaction Services (*) Electronic filing of tax returns 4.1 Please provide the information requested. (Please answer ‘yes’ or ‘no’ in the space provided for each of the taxes indicated)

Type of tax returns Area of interest PIT CIT VAT EPR (*)

(1) Were electronic filing services (EFS) in place in the last completed fiscal year?

(2) If answer to (1) was ‘yes’, when was EFS first implemented?

(3) If answer to (1) was ‘yes’, indicate the proportion of all such returns filed electronically in the last

completed fiscal year

(4) What is the target % or expected % of electronically-filed returns for the current year?

(5) If answer to (1) was ‘no’, when you expect to provide this service?

(6) What kind of security is in place? (i.e. PKI(*), PIN(*))?

4.2. Rank from 1 to 7, in terms of volumes, the current media for the electronic filing of tax returns

Rank in last completed year Media for filing PIT CIT VAT EPR

(1) Taxpayer initiated—Internet (2) Taxpayer initiated—Phone system (3) Taxpayer initiated—Dedicated kiosk (4) Taxpayer initiated—Floppy disc (5) Taxpayer initiated—Other (briefly describe) (6) Tax professional on behalf of taxpayer (7) Other third party provider on behalf of taxpayer.

Static- Dynamic-

pages

4.3 Rank from 1 to 7, in terms of volumes, the expected future (i.e. within 3 years) media for electronic filing.

Expected rank in 3 years (by return type) Media for filing PIT CIT VAT EPR

(1) Taxpayer initiated—Internet (2) Taxpayer initiated—Phone system (3) Taxpayer initiated—Dedicated kiosk (4) Taxpayer initiated—Floppy disc (5) Taxpayer initiated—Other (briefly describe) (6) Tax professional on behalf of taxpayer (7) Other third party provider on behalf of taxpayer. 4.4 Does your organization apply, or is it planning to apply, any of the incentives or inducements identified to increase the volumes of electronic filing of tax returns? (Please answer ‘yes’ or ‘no’ in the space provided for each of the taxes indicated)

Tax return types Types of incentives/ inducements PIT CIT VAT EPR

(1) Faster processing of tax refunds (2) Longer filing periods for e-filers (3) Streamlined return information requirements (4) Mandatory requirement under tax law (5) Free use/ availability of filing software (6) On-line help/service facility (7) Specifically targeted mail-out promotions (8) Tax credits (or similar monetary incentives) (9) Other (briefly describe at 4.5) 4.5 Where ‘yes’ is answered in relation to (4) or (9) in 4.4, please provide a brief description of the incentives/ inducements, including reference to the types of taxpayers involved. (Insert response) Electronic tax payments from taxpayers 4.6 Are taxpayers able to use any of the tax payment facilities indicated hereunder? If so, please provide an approximate indication of their relative use (in payment volume terms) by ranking from 1-7. (Please provide answers in spaces indicated)

Nature of payment facility In place? Yes/No

Rank from 1 to 7

(1) Phone banking (*) service (i.e. via taxpayer’s bank/ credit card) (2) Direct on-line payment facility (i.e. via Internet or private network) (3) Direct debit payment facility (*) (i.e. tax body advises relevant payment body of the amount owed)

(4) Payment kiosk facility (i.e. a service generally available to the public) (5) Payments by cheque/mail to tax body or some other facility (6) Payments in person at tax body or its agent (e.g., bank or post office) (7) Tax payments by credit card 4.7. Describe any specific incentives being applied to encourage taxpayers to use electronic payment services. (Insert response)

Electronic deposits of tax refunds to taxpayers’ bank accounts 4.8 Does your organization provide any of the following services? (Please answer ‘yes’ or ‘no’ in the space provided for each of the services indicated)

Tax return types Type of service PIT CIT VAT Other Taxes

(1) Tax refunds can be directly credited to taxpayers’ nominated bank account

(2) Tax refunds must be credited to taxpayers’ nominated bank account

Correspondence: use of email (or equivalent capabilities) 4.9 Does your organization provide for taxpayer-initiated information requests/ supply using email (or its equivalent)? Yes No If ‘yes’, does your organization allow free form or constrained (forms and subject) based email? 4.10 Does your organization provide for information supply to individual taxpayers using email services? Yes No 4.11 Are there any security or privacy controls in place for email that comes via the Internet? Yes No If ‘yes’, describe. (Insert response) 4.12 If you answered ‘yes’ to 4.9 or 4.10, briefly describe the topics/ functions that email is used for and the approximate annual volume of transactions. (Insert response) 4.13 If you answered ‘no’ to 4.9 or 4.10, does your organization plan to provide this service in the next 3 years? Yes No 4.14 If your organization does provide this service, or plan to, what kind of security do you have, or plan to have, when client specific information is included in the electronic correspondence? (Insert response) 5. Telephone Inquiry services: Use of Call Centre Arrangements 5.1 Are call centre operations (*) in use in your tax organization? Yes No

5.2 Is the role of your call centres principally to resolve taxpayers’ issues and provide personal advice or to act as a referral service for your organization? (Insert response) 5.3 Are call centres generally colocated with other tax administration Colocated Separate functions, or housed separately? 5.4 Describe any plans your organization has to expand or contract the network of call centres? (Insert response) 5.5 Does your organization employ any service standards for taxpayer connectivity? Yes No If ‘yes’, please describe the standards applied (Insert response) 5.6 Does your organization employ phone traffic sharing arrangements across your network to distribute workloads during peaks and troughs? Yes No 5.7 Does your organization have a formal quality assessment program for Yes No call centre operations? 5.8 Are there any links between the website and the call centres? Yes No 5.9 Are calls handled by staff of the tax administration? Yes No If ‘no’, please describe the arrangements in place (Insert response)

5.10 Technology features: please provide the information requested. (Please indicate either ‘yes’ or ‘no’ in the space provided )

Subject area

Features Response

(1) Interactive voice response. (2) Voice recording equipment. (3) Computer telephony integration Automatic call delivery. (4) Knowledge tools.

Does your organization employ the types of technology identified for its call centre operations?

(5) Other special technology support (please specify below) (1) Client data. (2) On-line reference materials.

Do call centre staff have on-line access to the information described? (3) The same on-line information that is available to clients (Please insert any additional information to describe the features of your technological support for call centre operations) (Insert response) 5.11 Call centre metrics: Please provide the data requested in the table below

Data requested

Response

(1) What year were call centre operations first implemented? (2) How many call centres are in operation today? (3) What is the typical size of a call centre (i.e. approximate number of staff at peak business times)?

(4) What are the hours of operation of the call centre services offered? (5) What was the volume of their phone traffic in the last completed fiscal year? (6) What is the expected volume of phone traffic for the current fiscal year? (7) How many staff (i.e. the approximate staff usage (FTE’s)) were used for call centre operations in the last completed fiscal year?

5.12 Describe any formal performance standards that have been set for call centre operations (Insert response) 5.13 Describe the major change strategies being pursued to enhance call centre operations? (Insert response) 6. Remote access to corporate systems 6.1 Please provide the data requested in the table below.

45

Data requested

Response

(1) Do any of your employees have remote access to your corporate systems (Yes/no).

(2) If remote access is allowed, describe the type of work function(s) that are supported by remote access

(3) Indicate the approximate number of staff with remote access capabilities

(4) Indicate the main problems experienced with provision of this capability

(5) Indicate the security used surrounding the provision of this capability.

(6) Indicate (rank 1 (low) to 5 (high)) the benefits obtained from providing remote access: - improved efficiency of mobile staff; - improved service to taxpayers; - improved case/issue development; - other (specify).

7. Cost data 7.1 Please provide the data requested in the table below.

Data requested

Response

(1) What was the total amount spent on information technology (IT) operations (*) in each of the last 2 years.

Latest year: Prior year:

(2) What proportion did this represent of total operating expenditure of the organization for the years concerned?

Latest year: Prior year:

(3) What was the average percentage of the total amount sent on IT operations necessary to operate the system for the years concerned (i.e. total IT costs less new investments)?

Latest year: Prior year:

(4) If possible, of the amounts referred to in (1), how much was expended on Internet, electronic transaction, and call centre services?

Latest year: Prior year:

****** If you answered ‘yes’ to either questions 2.1 or 2.5, please attach an electronic copy of the relevant information with your electronic questionnaire response.

Thank you very much

46

Attachment 1 Definitions/Acronyms Definitions of some specific terminology used in this survey are indicated in the following table. Where this terminology is used in the survey document, it is followed by an asterisk symbol (*).

Terminology Definition/ explanation Account managers

Tax officials specially nominated to act as the first point of inquiry for designated large taxpayers.

Call centres Specialized and dedicated telephony-based organizational units established to answer taxpayers’ telephone inquiries.

CIT Corporate/ company income tax. Direct debit payment facility

A facility whereby taxpayers can authorize the tax body to electronically advise the taxpayers’ bank to debit their bank account at a nominated time for any tax debt due.

Electronic filing Relates to the provision of tax return information, in electronic form, from the taxpayer or a professional tax return preparer. For the purpose of this survey, it does not include outsourced data capture of tax return information from paper documents supplied by taxpayers or their representatives, or the use of scanning technology to generate data in electronic form.

EPR Employer payroll reports (i.e. reports of wages paid, taxes withheld). FTE’s Full time equivalents (i.e. staff usage on an annualized and full person basis). IT operations Costs of equipment, manpower, services, contracts, and overheads to develop and operate the

organization’s IT capability Integrated return payment and filing arrangements

These are arrangements enabling businesses to report and pay multiple tax liabilities (e.g., VAT, personal income tax withholdings, and advance payments of corporate tax) with a single return and payment. (Arrangements along these lines are known to be in use in Australia, Italy, and Sweden.

Large taxpayers These are taxpayers specially nominated by a tax body, using various size criteria, for special administrative attention. Size criteria will vary from country to country.

Phone banking payment facility

A facility enabling payers (e.g., taxpayers) to direct their bank (by phone) to pay a specific debt (e.g., tax liability).

PIN Personal identification number. PIT Personal income tax. PKI Public key infrastructure. Public rulings These are formal statements issued by the tax body or MOF explaining how particular provisions

of the tax laws will be interpreted. Such rulings are normally binding on the tax body. Self assessment Taxpayers self-determine their tax liability (and or taxable base) which is largely accepted in the

first instance by the tax body. Returns are not subject to examination/ query by technical staff. The information in tax returns is subsequently screened for audit selection and other verification purposes and a sample of taxpayers’ returns is selected for individual verification action (e.g., a desk or field audit).

Time-bound service standards/ objectives

A predefined time-specific level of performance expected for an aspect of service (e.g., refunds 95% of electronically filed income tax returns will be processed in two weeks).

VAT Stands for ‘value added tax’.

47

AN

NE

X 3

SUR

VE

Y T

AB

UL

AT

ION

S

Tab

le 1

. Ser

vice

Del

iver

y St

rate

gy o

f T

ax B

odie

s

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tegy

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men

ts f

or im

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eliv

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of s

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ces

to t

axpa

yers

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ount

ry

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st

atem

ent

of

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ayer

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ts a

nd

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y ca

n ex

pect

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rate

gy

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oved

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e de

liver

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ease

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nge

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tron

ic

serv

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e ta

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d ap

proa

ches

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r se

rvic

es t

o in

divi

dual

s

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pler

ta

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ws

and/

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ter

guid

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48

T

able

2. S

ervi

ce D

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ery

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tegy

and

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keho

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rs

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pers

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al

inst

itut

ions

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oyer

s’

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adm

inis

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ion

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ipti

on o

f ac

tivi

ties

pla

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rela

tion

ship

wit

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rs id

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fied

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49

/1

. C

anad

a—A

lar

ge n

umbe

r of

ini

tiat

ives

: 1)

Tax

pro

fess

iona

ls—

The

Tax

Pro

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iona

ls A

dvis

ory

Com

mit

tee,

whi

ch i

nclu

des

seni

or A

genc

y of

fici

als

and

mem

bers

of

the

tax

prof

essi

onal

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mm

unit

y, m

eets

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r ba

sis,

at

leas

t on

ce a

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r, t

o di

scus

s m

atte

rs o

f m

utua

l in

tere

st;

the

tax

prof

essi

onal

s po

rtal

on

the

CR

A w

eb s

ite

cont

ains

use

ful

tax

info

rmat

ion

and

link

s of

in

tere

st t

o ta

x pr

ofes

sion

als;

2)

Sof

twar

e de

velo

pers

—C

RA

has

est

abli

shed

a S

oftw

are

Dev

elop

ers

Wor

king

Com

mit

tee

whi

ch m

eets

sem

i-an

nual

ly t

o di

scus

s al

l as

pect

s of

the

tax

fil

ing

prog

ram

; CR

A p

arti

cipa

tes

in tr

aini

ng s

essi

ons

prov

ided

by

the

Sof

twar

e D

evel

oper

s to

thei

r cl

ient

s; C

RA

pro

vide

s so

ftw

are

deve

lope

rs w

ith

stat

isti

cs r

elev

ant t

o th

eir

soft

war

e on

a r

egul

ar b

asis

du

ring

tax

fili

ng s

easo

n (e

.g. t

he n

umbe

r of

att

empt

s to

fil

e us

ing

thei

r so

ftw

are,

the

erro

r ra

tes,

and

wha

t the

maj

or e

rror

s ar

e); C

RA

als

o pr

ovid

es th

e ov

eral

l tot

als

for

all s

oftw

are,

to a

llow

eac

h de

velo

per

to m

easu

re t

he p

erfo

rman

ce o

f th

eir

soft

war

e ag

ains

t a

nati

onal

sta

ndar

d;

3) e

Ser

vice

pro

vide

rs—

CR

A i

niti

ates

inf

orm

atio

n an

d re

crui

tmen

t se

min

ars,

gen

eral

ly i

n th

e la

te F

all,

to

recr

uit a

nd e

duca

te n

ew T

ax P

repa

rers

to th

e el

ectr

onic

fil

ing

prog

ram

, reg

ular

ly m

eets

wit

h va

riou

s T

ax P

repa

rer

Ass

ocia

tion

s an

d G

roup

s, s

uch

as th

e E

FIL

E A

ssoc

iati

on o

f C

anad

a, to

dis

cuss

is

sues

and

pro

vide

inf

orm

atio

n ab

out

elec

tron

ic f

ilin

g, a

nd u

se a

lis

t se

rver

to

com

mun

icat

e w

ith

cert

ifie

d ta

x pr

epar

ers,

ena

blin

g T

he C

RA

to

prov

ide

all

tax

prep

arer

s, o

r a

desi

gnat

ed s

ubse

t, w

ith

curr

ent

info

rmat

ion

abou

t el

ectr

onic

fil

ing;

and

4)

payr

oll

agen

ts—

CR

A m

eets

reg

ular

ly w

ith

the

Can

adia

n P

ayro

ll A

ssoc

iati

on (

CP

A)

and

wit

h a

Fed

eral

Gov

ernm

ent

Rel

atio

ns A

dvis

ory

Cou

nsel

com

pris

ed o

f re

pres

enta

tive

s fr

om t

he C

PA

to

disc

uss

vari

ous

empl

oyer

rel

ated

and

pay

roll

iss

ues

such

as

wit

hhol

ding

, re

mit

ting

and

rep

ortin

g of

sou

rce

dedu

ctio

ns;

CR

A a

lso

part

icip

ates

in

the

CP

A’s

ann

ual

conf

eren

ce a

nd t

rade

sho

w t

hat

is g

eare

d sp

ecif

ical

ly t

o th

e in

tere

st a

nd n

eeds

of

Can

ada'

s pa

yrol

l co

mm

unit

y;

Icel

and—

Fas

t an

d se

cure

com

mun

icat

ion

wit

h ta

x ad

viso

rs/ta

x pr

ofes

sion

als

usin

g di

gita

l ce

rtif

icat

es (

PK

I);

poss

ibili

ty t

o fi

le V

AT

ret

urns

dir

ectl

y fr

om a

ccou

ntin

g pr

ogra

ms;

get

ting

data

fro

m b

anks

and

fin

anci

al

inst

itutio

ns to

mak

e av

aila

ble

for

thos

e fi

ling

ele

ctro

nica

lly;

pos

sibi

lity

to lo

ok u

p pr

evio

us c

omm

unic

atio

ns o

n th

e w

eb.;

and

enha

ncin

g pa

yrol

l rep

orts

. N

orw

ay—

(1)

Tax

pro

fess

iona

ls:

The

re a

re m

any

plan

ed a

ctiv

ities

tha

t ar

e di

rect

ed t

o en

hanc

e ou

r re

latio

nshi

p w

ith e

xter

nal

tax

advi

sors

, acc

ount

ing

com

pani

es a

nd a

ccou

ntan

ts. E

very

yea

r,

ther

e ar

e se

vera

l m

eeti

ngs

both

on

the

top

man

agem

ent

leve

l an

d op

erat

iona

l le

vel

on t

opic

suc

h as

, la

w a

nd l

egis

lati

on,

fili

ng p

erio

ds,

the

use

of E

FS

sol

utio

ns,

qual

ity

of d

ata,

the

nee

d fo

r ex

tens

ions

in

spec

ific

are

as e

tc.

Sin

ce 2

001

we

have

inv

olve

d so

me

of t

hese

gro

ups

in a

use

r co

unci

l in

con

nect

ion

wit

h th

e de

velo

pmen

t of

a n

ew g

over

nmen

tal

EF

S s

olut

ion

(Alt

inn)

; (2

) A

ccou

ntin

g so

ftw

are

deve

lope

rs: W

ith

our

new

EF

S s

olut

ion

(Alt

inn)

use

rs c

an f

ile

thei

r C

IT f

orm

s, V

AT

for

ms

and

ER

P f

orm

s w

ith

the

use

of th

e In

tern

et p

orta

l or

they

can

use

thei

r ow

n IT

-sy

stem

s, f

or e

xam

ple

sala

ry a

nd a

ccou

ntin

g sy

stem

s or

a y

earl

y se

ttle

men

t pa

ckag

e. T

he c

ompa

nies

ow

n IT

-sys

tem

s ca

n th

en t

rans

fer

data

dir

ectl

y in

to A

ltin

n. T

his

has

resu

lted

in

a ne

ed f

or a

cl

ose

coll

abor

atio

n w

ith

soft

war

e de

velo

pers

. W

e al

so p

rovi

de d

evel

opm

ent

guid

elin

es a

nd s

peci

fica

tion

s to

the

dif

fere

nt s

oftw

are

deve

lope

rs;

(3)

fina

ncia

l in

stitu

tions

: B

y la

w,

bank

ing

and

othe

r fi

nanc

ial

inst

ituti

ons

are

dem

ande

d to

del

iver

dat

a el

ectr

onic

ally

to

the

Dir

ecto

rate

of

taxe

s. T

his

is b

oth

rela

ted

to i

ndiv

idua

l ta

xpay

er’s

acc

ount

s an

d fo

r bu

sine

sses

. W

e al

so r

ecei

ve

upda

ted

data

on

acco

unt n

umbe

rs t

hat

are

used

in

conn

ectio

n w

ith

the

refu

nd o

f ta

xes

paid

. We

do a

lso

have

co-

oper

atio

n to

som

e ex

tent

wit

h ba

nks

on s

ecur

ity

mat

ters

; (4

) E

mpl

oyer

s: B

y la

w

data

fro

m e

mpl

oyer

s on

ER

P a

re r

ecei

ved

elec

tron

ical

ly. T

his

call

for

a c

lose

con

tact

wit

h em

ploy

ers

on b

oth

on l

egis

lati

on i

ssue

s, o

pera

tion

al a

nd t

echn

ical

iss

ues.

The

Em

ploy

er o

rgan

isat

ions

su

ch a

s N

HO

- C

onfe

dera

tion

of

Nor

weg

ian

Bus

ines

s an

d In

dust

ry”

and

HS

H F

eder

atio

n of

Nor

weg

ian

Com

mer

cial

and

Ser

vice

s E

nter

pris

es”

has

also

bee

n in

clud

ed i

n th

e us

er c

ounc

il i

n co

nnec

tion

wit

h th

e de

velo

pmen

t of

Alt

inn

a ne

w g

over

nmen

tal E

FS

sol

utio

n pu

t in

prod

uctio

n 1

Q 2

004.

Swed

en—

The

re a

re a

lar

ge n

umbe

r of

act

ivit

ies

to s

tren

gthe

n re

lati

onsh

ip w

ith

outs

ide

the

Tax

Age

ncy:

F

inan

cial

ins

titut

ions

and

Em

ploy

ers:

Em

ploy

ers,

ban

ks,

cred

it i

nsti

tute

s, i

nsur

ance

co

mpa

nies

etc

. ar

e ob

lige

d to

fil

e in

com

e st

atem

ents

, on

e co

py t

o th

e ta

x au

thor

ity

and

anot

her

to t

he p

erso

n in

que

stio

n. A

ccor

ding

to

regu

lati

on i

ncom

e st

atem

ents

sho

uld

be r

epor

ted

for

seve

ral

kind

s of

inc

omes

and

als

o fo

r a

few

kin

ds o

f de

duct

ible

exp

ense

s. M

ost

of t

he i

ncom

e st

atem

ents

are

rec

eive

d el

ectr

onic

ally

. O

n a

year

ly b

asis

the

re a

re m

eeti

ngs

both

on

top

man

agem

ent

leve

l an

d on

ope

ratio

nal

leve

l. T

ax p

rofe

ssio

nals

: A

t th

e m

ain

offi

ce r

egul

ar m

eeti

ngs

are

held

wit

h re

pres

enta

tive

s of

tax

pro

fess

iona

ls t

o in

form

and

dis

cuss

maj

or c

hang

es.

On

oper

atio

nal

leve

l th

ere

are

give

n se

vera

l op

port

uniti

es f

or t

ax p

rofe

ssio

nals

to

get

info

rmat

ion

abou

t ne

w l

aws

and

in t

echn

ical

mat

ters

. Ele

ctro

nic

Serv

ices

: T

he T

ax A

genc

y co

llab

orat

es w

ith

fina

ncia

l ins

titu

tions

to p

rom

ote

the

use

of a

sec

urit

y so

luti

on a

s an

ele

ctro

nic

iden

tifi

cati

on c

erti

fica

te. T

he e

-ser

vice

s re

quir

e th

e us

e of

an

elec

tron

ic id

enti

fica

tion

sys

tem

– a

n e-

ID s

olut

ion

for

iden

tifi

cati

on a

nd s

igna

ture

s. T

he s

olut

ion

used

has

bee

n de

velo

ped

by f

our

maj

or S

wed

ish

agen

cies

to

set

a go

vern

men

tal

stan

dard

for

sec

ure

com

mun

icat

ion

betw

een

com

pani

es a

nd c

itiz

ens

one

the

one

hand

and

gov

ernm

enta

l ag

enci

es o

n th

e ot

her

hand

. It

has

bee

n an

ope

n bi

ddin

g of

the

sup

ply

on s

ecur

ity

syst

ems.

T

he c

ontr

act

of t

he s

ecur

ity

syst

ems

was

sig

n by

a g

over

nmen

t or

gani

zati

on a

nd s

ix S

wed

ish

bank

s an

d th

e S

wed

ish

post

off

ice.

As

a cu

stom

er in

one

of

thos

e ba

nks

you

are

give

n th

e op

port

unity

to d

own

load

the

secu

rity

pro

gram

tha

t con

tain

s an

ele

ctro

nic

iden

tifi

cati

on d

ocum

ent.

Tha

t is

also

pos

sibl

e at

a r

egul

ar p

ost o

ffic

e. T

he ta

xpay

er c

an c

hoos

e ap

prov

ed c

erti

fica

te is

sued

by

a nu

mbe

r of

ban

k. T

he c

erti

fica

tes

are

avai

labl

e fr

om th

e w

ebsi

te o

f ba

nks

invo

lved

. The

taxp

ayer

can

dow

nloa

d th

e ce

rtif

icat

e fr

om th

ose

web

site

and

inst

all t

he p

rogr

am o

n th

e ha

rd d

isk.

It i

s th

e sa

me

cert

ific

ate

as f

or th

e V

AT

and

PA

YE

tax

retu

rn.

UK

IR

D—

(1)

(a)

Wor

king

Tog

ethe

r In

itia

tive

: Jo

intl

y es

tabl

ishe

d by

mem

bers

of

tax

prof

essi

onal

bod

ies

and

Inla

nd R

even

ue.

The

sch

eme

buil

ds o

n es

tabl

ishe

d lin

ks a

nd p

rovi

des

fast

trac

k m

echa

nism

s fo

r th

e id

enti

fica

tion

, an

d w

here

ver

poss

ible

ant

icip

atio

n, o

f th

e so

rts

of n

atio

nal

prob

lem

s an

d is

sues

whi

ch t

ypic

ally

bec

ome

visi

ble

firs

t at

loc

al l

evel

. K

ey o

bjec

tive

s of

the

sc

hem

e ar

e to

im

prov

e tw

o w

ay c

omm

unic

atio

ns,

supp

ort

the

Rev

enue

’s e

ffor

ts t

o be

com

e an

ena

blin

g or

gani

sati

on w

hich

is

mor

e re

spon

sive

to

its

cust

omer

s’ n

eeds

, an

d pr

ovid

e gr

eate

r tr

ansp

aren

cy a

roun

d th

e ac

tion

s it

take

s to

res

olve

iss

ues

iden

tifi

ed in

this

way

; E

lect

roni

c Se

rvic

es:

Ser

vice

s ex

ist

to a

llow

tax

age

nts

to s

ubm

it r

etur

ns, a

nd r

ecei

ve i

nfor

mat

ion,

ele

ctro

nica

lly.

T

hese

are

bei

ng e

nhan

ced

to m

ake

them

mor

e at

trac

tive

to th

e ag

ent c

omm

unit

y. A

ddit

iona

l wor

k is

abo

ut to

be

unde

rtak

en to

hel

p un

ders

tand

how

we

can

furt

her

leve

rage

the

agen

ts’

mul

tipl

ier

effe

ct.

(2)

Tax

and

Acc

ount

ing

soft

war

e de

velo

pers

: P

rovi

sion

of

info

rmat

ion

and

supp

ort

to a

ssis

t de

velo

pmen

t of

sof

twar

e w

hich

is

fit

for

purp

ose

(e.g

., co

rrec

tly

calc

ulat

es r

elev

ant

tax

liab

ilit

ies)

and

/or

supp

orts

e-f

ilin

g ca

pabi

liti

es.

Thi

s in

clud

es t

he p

rovi

sion

, onl

ine,

of

the

maj

orit

y of

the

‘bu

sine

ss r

ules

’ fo

r di

ffer

ent

taxe

s an

d th

e in

clus

ion

of s

oftw

are

deve

lope

rs i

n a

foru

m

for

the

crea

tion

and

mai

nten

ance

of

XM

L s

chem

as; (

3) B

anks

and

fin

anci

al in

stit

utio

ns:

Agr

eem

ents

wit

h th

em to

pro

vide

e-f

ilin

g fo

r th

eir

cust

omer

s on

thei

r w

ebsi

tes.

50

US—

The

IR

S h

as e

xten

sive

invo

lvem

ent

wit

h ex

tern

al s

take

hold

ers

thro

ugh

man

y an

d va

ried

for

ums.

Reg

ular

mee

ting

s ar

e sc

hedu

led

wit

h re

pres

enta

tive

s fr

om ta

x pr

ofes

sion

al g

roup

s (A

BA

, A

ICP

A, N

AE

A, N

AT

P, e

tc.)

, tax

indu

stry

gro

ups

(Nat

iona

l Ass

ocia

tion

of

Com

pute

rize

d T

ax P

roce

ssor

s, S

oftw

are

Dev

elop

ers

Con

fere

nce)

, sta

te ta

x ag

enci

es (

Fed

erat

ion

of T

ax A

dmin

istr

ator

s –

IRS

Tac

tica

l A

dvis

ory

Gro

up)

and

othe

r ad

viso

ry g

roup

s re

cogn

ized

und

er t

he F

eder

al A

dvis

ory

Com

mit

tee

(FA

CA

) A

ct,

e.g.

, IR

S A

dvis

ory

Com

mit

tee

(IR

SAC

), I

nfor

mat

ion

Ret

urns

P

rogr

am A

dvis

ory

Com

mitt

ee (

IRP

AC

), E

lect

roni

c T

ax A

dmin

istr

atio

n A

dvis

ory

Com

mitt

ee (

ET

AA

C).

51

Tab

le 3

. Ser

vice

Per

form

ance

Sta

ndar

ds a

nd T

axpa

yers

’ Per

cept

ions

of

Serv

ice

Del

iver

y Q

ualit

y

C

ount

ry

Exp

licit

ti

me-

boun

d se

rvic

e st

anda

rds

are

used

Per

form

ance

ag

ains

t ti

me-

boun

d st

anda

rds

is

mad

e pu

blic

Surv

eys

cond

ucte

d of

ta

xpay

ers’

pe

rcep

tion

s of

ser

vice

qu

alit

y

Res

ults

of

taxp

ayer

s’

perc

epti

ons

surv

ey a

re

mad

e pu

blic

R

esul

ts o

f m

ost

rece

nt s

urve

y of

tax

paye

rs’

perc

epti

ons

of s

ervi

ce d

eliv

ery

qual

ity

Aus

tral

ia

�

�

�

�

/1

Aus

tria

x

/1

n.a

x n.

a

Bel

gium

x

n.a

x n.

a

Can

ada

�

�

�

�

/1

Cze

ch R

ep.

x n.

a x

n.a

D

enm

ark

�

x x

n.a

F

inla

nd

�

� /1

�

�

C

ondu

cted

sep

arat

ely

for

corp

orat

ions

and

indi

vidu

als

ever

y th

ree

year

s. L

ast s

urve

y (2

001)

ga

ve a

n ov

eral

l 8 o

ut o

f 10

rat

ing.

F

ranc

e �

x/

1 �

�

N

atio

nal s

urve

y co

nduc

ted

annu

ally

. 200

3 su

rvey

rev

eale

d 81

% (

indi

vidu

als)

and

74%

(c

ompa

nies

) sa

tisf

acti

on r

ate.

31%

and

39%

res

pect

ivel

y re

port

ed im

prov

emen

t ove

r pr

ior

year

s, a

gain

st 4

% a

nd 6

% w

ho r

epor

ted

dete

rior

atio

n.

Ger

man

y

Gre

ece

�

�

�

C

ondu

cted

by

priv

ate

firm

. Las

t sur

vey

repo

rted

aro

und

75%

sat

isfa

ctio

n ra

te w

ith

serv

ices

de

live

red,

cov

erin

g sp

eed,

qua

lity

, inf

rast

ruct

ure,

pol

iten

ess,

sim

plif

icat

ion

and

num

bers

of

staf

f.

Hun

gary

�

?

x n.

a.

Ic

elan

d �

?

x n.

a

Irel

and

�

�

�

�

90%

plu

s le

vels

of

sati

sfac

tion

rep

orte

d in

rel

atio

n to

met

hod

of c

onta

ct a

nd s

ervi

ce r

ecei

ved,

fr

om b

oth

a so

ft s

kill

s an

d te

chni

cal p

ersp

ecti

ve

Ital

y �

�

�

�

H

igh

leve

l sat

isfa

ctio

n re

port

ed, e

spec

iall

y w

ith

poli

tene

ss, c

ompe

tenc

e, a

vail

abil

ity,

ac

cess

ibili

ty. W

eakn

esse

s re

port

ed w

ith q

ueue

s, c

ompl

exit

y of

cla

ims

and

uncl

ear

form

s Ja

pan

�

�

�

�

Hig

h le

vel o

f sa

tisf

acti

on r

epor

ted

from

late

st s

urve

y.

Kor

ea

�

x �

x

/1

L

uxem

burg

x

n.a

x n.

a

Mex

ico

� (

2004

) x

/1

�/1

x

Hig

h sa

tisf

acti

on r

ate

achi

eved

fro

m la

test

sur

veys

N

ethe

rlan

ds

�/1

n.

a �

�

?

New

Zea

land

�

�

�

�

C

usto

mer

sat

isfa

ctio

n ra

ting

bas

ed o

n su

rvey

of

cust

omer

opi

nion

s. 2

003

rati

ng w

as 8

6-88

%,

the

high

est e

ver

achi

eved

N

orw

ay

�

x �

�

**

****

****

**S

ee a

ttac

hmen

t P

olan

d �

x

�

�

P

ortu

gal

�

? x

n.a

S

lova

kia

�

x �

x

/1

Spa

in

�

�

�

�

/1

Sw

eden

�

�

�

�

/1

S

wit

zerl

and

x

n.a

x n.

a /1

T

urke

y x

/1

n.a

x n.

a

UK

IR

D

�

�

�

�

/1

52

UK

C&

E

�

�

�

�

/1

US

A

�

�

�

�

For

the

peri

od J

anua

ry 2

004-

May

200

4, th

e ta

xpay

er a

ssis

tanc

e sc

ores

for

sat

isfi

ed ta

xpay

ers

rang

ed f

rom

94-

96%

. /1

. Aus

tral

ia—

Con

duct

s an

ann

ual C

omm

unit

y P

erce

ptio

ns S

urve

y to

obt

ain

high

leve

l mea

sure

s of

gen

eral

com

mun

ity’

s pe

rcep

tion

s of

tax

offi

ce, t

axes

, and

the

reve

nue

syst

em. I

t is

cond

ucte

d by

an

inde

pend

ent

cons

ulta

nt a

nd c

ore

ques

tion

s ha

ve b

een

aske

d co

ntin

uous

ly s

ince

199

6 to

ena

ble

mon

itor

ing

of t

rend

s. W

ith

som

e ex

cept

ions

, re

sult

s ar

e tr

endi

ng p

osit

ivel

y ac

ross

mos

t m

easu

res

(fro

m 2

003

AT

O A

nnua

l Rep

ort,

page

91)

; Aus

tria

, Mex

ico

and

Tur

key—

plan

to in

trod

uce

serv

ice

stan

dard

s;

Can

ada—

All

res

ults

of

publ

ic o

pini

on r

esea

rch

surv

eys

cond

ucte

d by

con

trac

tors

for

the

CR

A a

re m

ade

publ

ic t

hrou

gh t

he N

atio

nal

Lib

rary

. A

ll n

on-c

ontr

acte

d st

udy

resu

lts

are

avai

labl

e th

roug

h A

cces

s to

Inf

orm

atio

n re

ques

ts.

At

the

“cor

pora

te”

leve

l, th

e C

RA

con

duct

s an

ann

ual

surv

ey o

f th

e ge

nera

l pu

blic

eac

h au

tum

n th

at i

nclu

des

perc

epti

ons

of s

ervi

ce q

uali

ty.

Res

pond

ents

who

hav

e co

ntac

ted

the

CR

A a

bout

inc

ome

tax

or h

ave

gone

thr

ough

Cus

tom

s si

nce

the

begi

nnin

g of

the

yea

r ar

e as

ked

for

thei

r le

vel

of a

gree

men

t w

ith

seve

ral

stat

emen

ts o

n as

pect

s of

the

ir e

xper

ienc

e. T

he s

urve

y re

sults

hav

e be

en p

ositi

ve a

nd c

onsi

sten

t fo

r ea

ch s

tate

men

t in

the

fou

r ye

ars

the

surv

ey h

as b

een

cond

ucte

d.

Lev

els

of a

gree

men

t w

ith

indi

vidu

al

stat

emen

ts r

ange

fro

m a

ppro

xim

atel

y 70

% t

o al

mos

t 10

0%.

A r

ando

m s

urve

y of

vis

itor

s to

the

CR

A’s

Web

sit

e w

as s

tart

ed i

n 20

03 a

nd w

ill

be r

epea

ted

in 2

004.

T

he r

esul

ts a

re a

lso

posi

tive

w

ith

78%

of

the

resp

onde

nts

sayi

ng th

ey a

re s

atis

fied

wit

h th

e si

te.

A v

arie

ty o

f pr

ogra

m-s

peci

fic

effo

rts

(sur

veys

and

oth

er f

eedb

ack

mec

hani

sms)

are

als

o m

ade

by s

peci

fic

area

s of

the

CR

A t

o as

sess

sat

isfa

ctio

n of

the

ir c

lien

ts.

For

exa

mpl

e, t

he C

RA

pa

rtic

ipat

es i

n th

e E

KO

S R

esea

rch

Ass

ocia

tes

Inc.

Ret

hink

ing

the

Info

rmat

ion

Hig

hway

stu

dy.

The

sur

vey

is c

ompr

ised

of

two

com

pone

nts:

ind

ivid

uals

and

bus

ines

ses.

Alt

houg

h no

t a

CR

A-

spec

ific

sur

vey

(it

enco

mpa

sses

oth

er f

eder

al d

epar

tmen

ts a

nd a

genc

ies,

pro

vinc

ial

gove

rnm

ents

, m

unic

ipal

gov

ernm

ents

and

oth

er n

on-g

over

nmen

t bo

dies

), t

he i

nfor

mat

ion

is u

sefu

l in

set

ting

di

rect

ion

and

know

ing

clie

nt p

refe

renc

es. T

he C

RA

als

o pa

rtic

ipat

es in

the

Cit

izen

s F

irst

res

earc

h in

itia

tive

, a s

tudy

con

duct

ed o

n be

half

of

the

Inst

itut

e fo

r C

itiz

en-C

entr

ed S

ervi

ce (

ICC

S).

Thi

s st

udy,

con

duct

ed e

very

tw

o ye

ars,

is

the

late

st i

n a

seri

es o

f w

orld

-cla

ss r

esea

rch

init

iati

ves

focu

sed

on o

ffer

ing

Can

adia

n go

vern

men

ts i

nsig

ht i

nto

citi

zens

’ vi

ews

of p

ubli

c se

ctor

ser

vice

s an

d di

rect

ion

in i

mpr

ovin

g se

rvic

e qu

alit

y.

CR

A i

s al

so p

arti

cipa

ting

in

a si

mil

ar s

urve

y en

titl

ed “

Tak

ing

Car

e of

Bus

ines

s”.

Lik

e “C

itiz

ens

Firs

t” i

t w

ill

be r

epea

ted

to e

valu

ate

busi

ness

vie

ws

of

the

publ

ic s

ervi

ce.

Fin

land

—se

rvic

e st

anda

rds,

whi

ch m

ay v

ary

betw

een

juri

sdic

tion

s, a

re n

egot

iate

d an

nual

ly b

etw

een

nati

onal

Boa

rd, r

egio

nal

and

loca

l of

fice

s: F

ranc

e—re

sult

s ar

e gi

ven

to M

inis

ter,

sta

ff, a

nd

the

Nat

iona

l U

sers

Cou

ncil

; K

orea

—S

urve

y re

sult

s us

ed i

nter

nall

y to

enh

ance

tax

ser

vice

s; M

exic

o—qu

alit

y st

anda

rds

and

obje

ctiv

es a

re c

urre

ntly

bei

ng d

esig

ned

to c

ompl

y w

ith

ISO

900

st

anda

rds;

res

ults

are

not

mad

e pu

blic

but

can

be

obta

ined

at

spec

ific

req

uest

of

taxp

ayer

; N

ethe

rlan

ds—

inte

rnal

obj

ecti

ves

only

whi

ch a

re n

ot p

ubli

cize

d; S

lova

kia—

From

lat

est

surv

ey:

pers

onal

con

tact

—92

,4 %

sat

isfi

ed; r

espo

nse

thro

ugh

wri

tten

lett

er—

77%

sat

isfi

ed; c

omm

unic

atio

n w

ith

tax

offi

cial

s—90

,6%

sat

isfi

ed; a

nd p

rovi

ding

info

rmat

ion

via

Inte

rnet

—52

.1%

sat

isfi

ed;

Spai

n— T

ax a

genc

y ha

s su

rvey

ed t

axpa

yers

’ pe

rcep

tion

s of

the

eas

e of

use

of,

and

sat

isfa

ctio

n w

ith,

e-

serv

ices

; ge

nera

lly

spea

king

, re

lati

vely

few

rep

ort

high

deg

ree

of d

iffi

cult

y of

usi

ng

agen

cies

ser

vice

s. A

lso

surv

ey t

axpa

yers

’ pe

rcep

tion

s of

the

fiv

e m

ost

usef

ul s

ervi

ces

(gen

eral

ly e

-ser

vice

s) o

ffer

ed;

Swit

zerl

and—

Sur

veys

wer

e co

nduc

ted

in t

he C

anto

ns o

f B

asel

and

Ber

ne

in 2

001

and

2002

. T

he s

urve

y in

Ber

ne f

ocus

ed o

n th

e us

e of

an

Inte

rnet

-bas

ed t

ax r

etur

n co

mpa

red

wit

h th

e us

e of

a s

imul

tane

ousl

y of

fere

d C

D-s

olut

ion.

Acc

ordi

ng t

o th

e op

inio

n po

ll:

taxp

ayer

s, a

ltho

ugh

incr

easi

ngly

wil

ling

to tr

y IT

, wer

e st

ill h

esit

ant -

mai

nly

for

secu

rity

rea

sons

- to

mak

e us

e of

the

Inte

rnet

tax

retu

rn, p

refe

rrin

g th

eref

ore

the

CD

-sol

utio

n.; U

K I

RD

—P

ubli

c S

ervi

ce A

gree

men

t 5

requ

ires

a 2

.5 p

oint

im

prov

emen

t in

cus

tom

er s

ervi

ce b

y 20

04, a

s m

easu

red

by a

n an

nual

cus

tom

er s

ervi

ce i

ndex

. I

ndex

ach

ieve

d th

roug

h a

surv

ey o

f 9

cust

omer

gro

ups

repr

esen

ting

aro

und

40m

cus

tom

ers.

Pub

lishe

d re

sult

s: 2

001/

2 be

nchm

ark

over

all

scor

e 68

.6 (

spli

t bet

wee

n) c

ore

proc

ess

scor

e 6

0.9,

con

tact

sco

re 7

4.2;

200

2/3

over

all s

core

69.

8, c

ore

proc

ess

scor

e 6

3.1,

con

tact

sco

re 7

4.9;

Sw

eden

—T

he S

wed

ish

tax

agen

cy d

oes

surv

eys

regu

larl

y ab

out

citiz

ens

and

com

pani

es p

erce

ptio

ns. 4

6 %

of

the

com

pani

es t

hink

we

do a

goo

d w

ork,

onl

y 8

%

thin

k w

e do

n´t.

87 %

thin

k ou

r br

ochu

res

and

form

s ha

ve a

goo

d qu

alit

y. 7

0 %

of

the

taxp

ayer

s w

ant t

o ca

ll u

s an

d m

ore

and

mor

e go

for

ele

ctro

nic

serv

ices

, rat

her

than

per

sona

l and

wri

ting

. 52

% o

f ou

r ci

tize

ns h

ave

a hi

gh c

onfi

denc

e in

us,

onl

y 9.

9 do

not

; an

d U

nite

d K

ingd

om—

2002

Bus

ines

s ne

eds

surv

eys

reve

aled

ove

rall

sat

isfa

ctio

n w

ith

Cus

tom

s an

d E

xcis

e se

rvic

es w

as v

ery

high

. 89%

wer

e ei

ther

fai

rly

or v

ery

sati

sfie

d, a

nd o

nly

2% f

airl

y or

ver

y di

ssat

isfi

ed (

othe

rs w

ere

neut

ral o

r ex

pres

sed

no o

pini

on).

53

Tab

le 4

. Sp

ecif

ic S

ervi

ces

Pro

vide

d to

Bus

ines

ses

and

thei

r R

epre

sent

ativ

es

Sp

ecif

ic s

ervi

ces

prov

ided

to

busi

ness

tax

paye

rs

Con

sult

ativ

e ar

rang

emen

ts/ m

echa

nism

s

C

ount

ry

Ded

icat

ed in

quir

y se

rvic

es b

y in

dust

ry

grou

ping

s

Acc

ount

m

anag

ers

for

desi

gnat

ed la

rge

taxp

ayer

s

Spec

ific

ser

vice

/ ed

ucat

ion

prog

ram

s fo

r ne

w

busi

ness

es

Pre

-ide

ntif

ied

paym

ent

noti

ces

issu

ed f

or m

ajor

ta

xes

Inte

grat

ed r

epor

ting

of

tax

ret

urn

and

paym

ent

data

(E

=ele

ctro

nic)

Indu

stry

/ bus

ines

s bo

dies

R

epre

sent

ativ

es o

f la

rge

corp

orat

e ta

xpay

ers

Aus

tral

ia

�

�

�

�

�E

�

�

A

ustr

ia

�

x x

�

�E

�

x

Bel

gium

�

x

x x

�

�

�

Can

ada

x �

�

�

�

E

�

�

Cze

ch R

ep.

x x

x x

�E

x

�

Den

mar

k x

x �

�

�

E

�

x F

inla

nd

�

�

�

? x

x x

Fra

nce

�

�

�

�

�E

�

�

G

erm

any

x x

x x

x x

x G

reec

e x

x x

x x

�

�

Hun

gary

Icel

and

�

x x

�

�E

x

x Ir

elan

d �

�

�

�

x

�

�

Ital

y x

x �

x

�E

Ja

pan

�

�

�

�

x x

x K

orea

x

x x

�

�E

x

x L

uxem

burg

x

�

x x

x x

x M

exic

o �

�

x

�

�E

�

�

N

ethe

rlan

ds

x �

�

�

x

x x

New

Zea

land

�

�

�

�

�

E

�

�

Nor

way

�

x

�

�

�E

�

�

P

olan

d x

�

x x

x �

�

P

ortu

gal

�

�

�

x �

�

�

S

lova

kia

x �

�

x

x �

�

S

pain

�

�

�

x

x x

x S

wed

en

x �

�

�

�

E

�

�

Sw

itze

rlan

d x

x x

x x

x x

Tur

key

x x

x x

x �

�

U

K I

RD

�

�

�

x

x �

�

U

K C

&E

x

�

�

�

x �

�

U

SA

�

�

�

�

x

�

�

54

Tab

le 5

. Spe

cifi

c Se

rvic

es P

rovi

ded

for

Per

sona

l Inc

ome

Tax

paye

rs

C

ount

ry *

P

re-i

dent

ifie

d/

popu

late

d re

turn

s se

nt

Sim

ple

PIT

re

turn

for

m

avai

labl

e

Com

preh

en-

sive

con

tent

on

age

ncy

web

sit

e /1

Mul

tipl

e el

ectr

onic

fili

ng

faci

litie

s av

aila

ble

Ded

icat

ed

call

cent

re

oper

atio

ns

avai

labl

e

Ref

unds

to

bank

ac

coun

ts

avai

labl

e

Mul

tipl

e pa

ymen

t fa

cilit

ies

exis

t

(inc

l. el

ectr

onic

)

Tim

e-ba

sed

serv

ice

st

anda

rds

appl

ied

For

mal

co

nsul

tati

ve

mec

hani

sm

exis

ts

Aus

tral

ia

x �

�

�

�

�

�

�

�

A

ustr

ia *

�

x

�

�

�

�

�

x �

B

elgi

um

x x

x �

?

�

x x

x C

anad

a x

�

x �

�

�

�

�

�

C

zech

Rep

. x

x x

x x

�

�

x x

Den

mar

k �

�

x

�

x �

�

?

x F

inla

nd

�

x x

x �

�

�

?

x F

ranc

e �

x

�

x �

�

�

�

�

G

erm

any

* x

x x

�

�

�

x x

x G

reec

e x

x x

�

x x

�

�

�

Hun

gary

?

? x

x �

�

x

? �

Ic

elan

d �

x

x �

�

�

�

?

x Ir

elan

d *

x �

�

�

�

x

�

�

x It

aly

* �

�

�

�

�

�

�

�

x

Japa

n *

�

�

x x

�

�

�

�

x K

orea

*

�

�

x �

�

�

�

�

x

Lux

embu

rg

x �

x

x x

�

x x

x M

exic

o x

x x

�

�

�

�

�

x N

ethe

rlan

ds *

x

�

x �

�

�

x

? x

New

Zea

land

*

�

�

x �

�

�

�

�

x

Nor

way

�

�

x

�

�

�

�

�

�

Pol

and

* x

x x

x �

�

�

�

x

Por

tuga

l x

�

�

�

x �

�

�

x

Slo

vaki

a *

x x

x �

x

�

x �

�

S

pain

x

�

�

�

�

�

�

�

�

Sw

eden

�

�

�

�

�

�

�

�

x

Sw

itze

rlan

d �

x

x �

�

�

�

x

x T

urke

y *

x �

x

x �

�

�

?

�

UK

IR

D *

x

�

�

�

�

�

�

�

�

US

A

x �

x

�

�

�

�

�

�

* In

the

coun

trie

s in

dica

ted,

em

ploy

ee ta

xpay

ers

are

gene

rall

y no

t req

uire

d to

fil

e an

nual

tax

retu

rns

owin

g to

the

use

of s

peci

al c

umul

ativ

e w

ithh

oldi

ng a

rran

gem

ents

. /1

. Ide

ntif

ied

as “

com

preh

ensi

ve”

whe

re p

osit

ive

answ

ers

give

n to

all

info

rmat

ion

cate

gori

es 1

-5 a

nd 8

-11

of q

uest

ion

3.7

(re

Inte

rnet

con

tent

) of

sur

vey

inst

rum

ent.

55

Tab

le 6

. Ser

vice

Per

form

ance

Sta

ndar

ds U

sed

by T

ax A

dmin

istr

atio

n A

genc

y

Serv

ice

perf

orm

ance

sta

ndar

ds/ o

bjec

tive

s

Send

ing

PIT

ref

unds

(fo

r pa

per-

file

d re

turn

s)

Send

ing

PIT

ref

unds

(fo

r e-

file

d re

turn

s)

Send

ing

VA

T r

efun

ds

C

ount

ry

Per

form

ance

sta

ndar

d/

obje

ctiv

e R

esul

t in

la

st f

ull y

ear

Per

form

ance

sta

ndar

d/

obje

ctiv

e R

esul

t in

la

st f

ull y

ear

Per

form

ance

sta

ndar

d/ o

bjec

tive

R

esul

t in

last

fu

ll ye

ar

Aus

tral

ia

90%

com

plet

ed in

42

days

95

%

95%

com

plet

ed in

14

days

94

.6%

90

% c

ompl

eted

in 1

4 da

ys

94.9

%

Aus

tria

n.

a. /1

-

n.a.

/1

- n.

a. /1

-

Bel

gium

n.

a

n.a

n.

a

Can

ada

Wit

hin

28-4

2 da

ys

Met

W

ithi

n 14

day

s M

et

Wit

hin

28-4

2 da

ys

95

Cze

ch R

ep.

n.a

n.

a

n.a

D

enm

ark

/1

/1

Wit

hin

21 d

ays

Alm

ost 1

00%

F

inla

nd

?

?

?

Fra

nce

n.a

/1

- n.

a /1

-

? ?

Ger

man

y

G

reec

e W

ithi

n 50

day

s M

et

?

?

Hun

gary

?

?

?

Ic

elan

d ?

?

?

Ir

elan

d 80

% w

ithi

n 10

wor

king

day

s,

bala

nce

wit

hin

20 w

orki

ng d

ays

72%

, 96%

N

ot m

easu

red

in 2

003

- 85

% w

ithi

n 10

wor

king

day

s, b

alan

ce

wit

hin

a fu

rthe

r 20

day

s 80

%, 9

3%

Ital

y C

laim

s m

anag

ed w

ithi

n 20

w

orki

ng d

ays

? C

laim

s m

anag

ed w

ithi

n 20

w

orki

ng d

ays

? C

laim

s m

anag

ed w

ithi

n 20

wor

king

da

ys

?

Japa

n 85

% c

ompl

eted

wit

hin

6 w

eeks

94

.8%

n.

a -

n.a.

-

Kor

ea

All

com

plet

ed w

ithi

n 30

day

s M

et

All

com

plet

ed w

ithi

n 30

day

s M

et

All

com

plet

ed w

ithi

n 30

day

s M

et

Lux

embu

rg

n.a

n.a

n.a

n.a

n.a

n.a

Mex

ico

All

com

plet

ed w

ithi

n 40

day

s ?

All

com

plet

ed w

ithi

n 40

day

s ?

All

com

plet

ed w

ithi

n 5/

6 da

ys

Met

N

ethe

rlan

ds

New

Zea

land

80

% c

ompl

eted

wit

hin

6 w

eeks

87

.6%

80

% c

ompl

eted

wit

hin

6 w

eeks

97

.6%

A

ll p

roce

ssed

wit

hin

15 w

orki

ng d

ays

95.1

N

orw

ay

All

com

plet

ed w

ithi

n 6

wee

ks

A

ll c

ompl

eted

wit

hin

6 w

eeks

All

pro

cess

ed w

ithi

n 3

wee

ks

97

Pol

and

All

wit

hin

3 m

onth

s M

et

n.a

n.a

? ?

Por

tuga

l

S

lova

kia

Com

plet

ed w

ithi

n on

e m

onth

93

%

n.a

- C

ompl

eted

wit

hin

one

mon

th

96%

S

pain

C

ompl

eted

in 2

8 da

ys

100%

C

ompl

eted

in 2

8 da

ys

100%

C

ompl

eted

in 2

8 da

ys

92%

S

wed

en

/1

/1

Sw

itze

rlan

d

T

urke

y n.

a

UK

IR

D

?

?

Not

app

lica

ble

U

K C

&E

N

ot a

ppli

cabl

e -

Not

app

lica

ble

- A

ll c

ompl

eted

wit

hin

30 d

ays

? U

SA

C

ompl

eted

in le

ss th

an 4

5 da

ys

28 d

ays

(av)

C

ompl

eted

in le

ss th

an 2

1 da

ys

8-10

day

s N

ot a

ppli

cabl

e

/1. A

ustr

ia—

ther

e ar

e le

gal o

rder

s re

quir

ing

the

com

plet

ion

of th

ese

acti

ons

wit

hin

6 m

onth

s; D

enm

ark—

fina

lize

d by

Jul

y (w

ithi

n ca

lend

ar f

isca

l yea

r); F

ranc

e—in

the

abse

nce

of a

ny

wit

hhol

ding

at s

ourc

e, r

efun

ds a

re v

irtu

ally

non

-exi

sten

t; S

wed

en—

refu

nds

are

issu

ed a

t thr

ee p

reci

se p

oint

s in

tim

e, e

ithe

r in

Aug

ust (

5.4

mil

lion

), S

epte

mbe

r (1

.5 m

illio

n) o

r in

Dec

embe

r (1

.9

mill

ion)

; all

taxp

ayer

s fi

ling

via

the

Inte

rnet

rec

eive

thei

r re

fund

s in

Aug

ust.

56

Tab

le 7

. Ser

vice

Per

form

ance

Sta

ndar

ds U

sed

by T

ax A

dmin

istr

atio

n A

genc

y (c

ontd

.)

Se

rvic

e pe

rfor

man

ce s

tand

ards

Se

nd s

ubst

anti

ve r

espo

nse

to w

ritt

en le

tter

A

nsw

er t

elep

hone

for

pho

ne in

quir

y R

esol

ve t

axpa

yers

’ co

mpl

aint

s

Cou

ntry

P

erfo

rman

ce s

tand

ard/

obj

ecti

ve

Res

ult

in

last

ful

l yea

r P

erfo

rman

ce s

tand

ard/

ob

ject

ive

Res

ult

in la

st

full

year

P

erfo

rman

ce s

tand

ard/

ob

ject

ive

Res

ult

in la

st

full

year

A

ustr

alia

84

% c

ompl

eted

in 2

8 da

ys

87.7

%

80%

com

plet

ed in

2 m

ins

(non

-pe

ak),

or

in 5

min

s (p

eak)

89

.1

Tax

paye

r co

ntac

ted

in 3

day

s of

re

ceip

t of

subs

tant

iate

d co

mpl

aint

99.8

Aus

tria

n.

a /1

n.a.

-

n.a.

-

Bel

gium

n.

a.

n.

a.

n.

a.

C

anad

a A

dvan

ce ta

x ru

ling

s—60

day

s T

echn

ical

inte

rpre

tati

ons—

90 d

ays

80

% in

120

sec

s.

A

ckno

wle

dgm

ent w

ithi

n 2

days

, re

solu

tion

or c

lien

t con

tact

w

ithi

n 15

wor

king

day

s

Cze

ch R

ep.

n.a

Y

es (

not s

tate

d)

n.

a

Den

mar

k A

ll c

ompl

eted

wit

hin

3 m

onth

s 82

.4%

Im

med

iate

A

bout

85%

A

ll c

ompl

eted

wit

hin

3 m

onth

s -

Fin

land

?

?

?

F

ranc

e L

ette

rs a

nsw

ered

wit

hin

30 d

ays,

em

ail w

ithi

n 48

hou

rs

92%

, 70

%

Ans

wer

imm

edia

tely

or

subs

tant

ive

resp

onse

in 4

8 ho

urs

79%

Sa

me

as f

or le

tters

-

Ger

man

y

G

reec

e A

ll w

ithi

n 3

days

?

Met

?

All

M

et

All

M

et

Hun

gary

?

?

?

Ic

elan

d ?

? ?

? ?

? Ir

elan

d 10

0% w

ithi

n 20

wor

king

day

s fo

r ro

utin

e m

atte

rs

98%

C

alls

ans

wer

ed w

ithi

n 30

sec

s.

(200

4)

n.a.

R

esol

ve w

ithi

n 20

wor

king

day

s,

long

er f

or c

ompl

ex c

ases

(20

04)

n.a

Ital

y 10

0% w

ithi

n 12

0 da

ys

Met

50

% a

nsw

ered

wit

hin

4 m

ins.

61

%

n.a

n.a

Japa

n n.

a n.

a n.

a n.

a R

esol

ve w

ithi

n 3

days

88

.4%

K

orea

A

ll c

ompl

eted

wit

hin

30 d

ays

Met

?

A

ll c

ompl

eted

wit

hin

14 d

ays

Met

L

uxem

burg

n.

a n.

a n.

a n.

a n.

a n.

a M

exic

o A

ll c

ompl

eted

wit

hin

3 m

onth

s ?

n.a

R

esol

ved

wit

hin

24/7

2 ho

urs

Not

met

N

ethe

rlan

ds

New

Zea

land

85

% c

ompl

eted

wit

hin

3 w

eeks

87

.9%

80

% a

nsw

ered

wit

hin

20 s

ecs.

75

.7%

?%

res

olve

d on

init

ial c

all

91%

N

orw

ay

All

ans

wer

ed w

ithi

n 3

wee

ks

? 70

% w

ithi

n 30

secs

. (lo

cal o

ffic

e)

50%

P

IT: 9

5% r

esol

ved

wit

hin

3 m

onth

s; V

AT

—6

mon

ths

73.9

%, 9

0%

Pol

and

All

wit

hin

30 d

ays,

but

may

be

exte

nded

to 6

0 da

ys f

or c

ompl

ex

case

s

? n.

a n.

a A

ll w

ithi

n 30

day

s, b

ut m

ay b

e ex

tend

ed to

60

days

for

com

plex

ca

ses

?

Por

tuga

l

S

lova

kia

Issu

e re

spon

se to

inqu

iry

wit

hin

30

days

75

%

Imm

edia

te

99%

C

ompl

aint

s re

solv

ed w

ithi

n 30

da

ys

68.4

%

Spa

in

Com

plet

e in

45

days

97

%

Imm

edia

te

100%

R

esol

ved

wit

hin

25 d

ays

100%

S

wed

en

No

spec

ial g

oal

- 73

% o

f in

quir

ers

in c

onta

ct w

ith

expe

rt in

5 m

ins.

(20

04)

N

o sp

ecia

l goa

l -

Sw

itze

rlan

d n.

a

Tur

key

n.a

U

K I

RD

77

% c

ompl

eted

wit

hin

15 w

orki

ng

days

81

.5%

90

% o

f ca

lls

answ

ered

wit

hin

20

secs

. (fo

r lo

cal s

ervi

ces)

92

.4%

?

57

UK

C&

E

Rep

ly w

ithi

n 10

wor

king

day

s 92

.4%

80

% o

f ca

lls

answ

ered

wit

hin

20

secs

. N

ot k

now

n R

esol

ved

wit

hin

10 w

orki

ng

days

92

.4%

US

A

Ans

wer

22.

6 m

illi

on

97%

?

?

58

Tab

le 8

. Ser

vice

Per

form

ance

Sta

ndar

ds U

sed

in T

ax A

dmin

istr

atio

n (c

ontd

.)

Se

rvic

e pe

rfor

man

ce s

tand

ards

P

roce

ss t

axpa

yers

’ ap

plic

atio

ns f

or r

egis

trat

ion

Oth

er s

tand

ards

in u

se

C

ount

ry

Per

form

ance

sta

ndar

d/ o

bjec

tive

R

esul

t in

la

st f

ull y

ear

Aus

tral

ia

Pro

cess

ed w

ithi

n 28

day

s 91

%

Var

iety

of

othe

r st

anda

rds

appl

ied

cove

ring

wor

k su

ch a

s ac

tivi

ty s

tate

men

ts, o

bjec

tion

s, r

eque

sts

for

amen

dmen

t, en

quir

y co

unte

r se

rvic

es

Aus

tria

R

espo

nse

wit

hin

6 m

onth

s

Bel

gium

n.

a.

C

anad

a D

eem

ed r

egis

trat

ion

wit

hin

60 d

ays

77%

V

arie

ty o

f ot

her

stan

dard

s ap

plie

d co

veri

ng w

ork

such

as

corp

orat

e ta

x re

fund

s, c

lien

t req

uest

s fo

r am

endm

ent,

enqu

iry

coun

ter

serv

ices

. C

zech

Rep

. n.

a

n.a

D

enm

ark

Wit

hin

3 da

ys

90%

F

inla

nd

Fra

nce

Ger

man

y

G

reec

e

H

unga

ry

Icel

and

? ?

Irel

and

All

wit

hin

5 w

orki

ng d

ays

(10

for

VA

T)

73%

, 90%

V

arie

ty o

f ot

her

stan

dard

s ap

plie

d co

veri

ng w

ork

such

as

CG

T c

lear

ance

s, a

ppli

cati

on f

or c

ontr

acto

rs

repa

ymen

t car

d It

aly

-

Japa

n -

K

orea

P

roce

ssed

wit

hin

7 da

ys

Met

L

uxem

burg

n.

a n.

a

M

exic

o P

roce

ssed

wit

hin

24 h

ours

M

et

Net

herl

ands

N

ew Z

eala

nd

85%

wit

hin

3 w

eeks

87

.9%

N

orw

ay

-

Pol

and

All

wit

hin

30 d

ays;

may

be

exte

nded

to

60

days

for

com

plex

cas

es

?

Por

tuga

l

S

lova

kia

Pro

cess

ed w

ithi

n 30

day

s

Spa

in

No

stan

dard

in p

lace

Sw

eden

n.

a n.

a n.

a

Sw

itze

rlan

d -

T

urke

y -

U

K I

RD

-

V

arie

ty o

f ot

her

stan

dard

s ap

plie

d co

veri

ng w

ork

such

as

coun

ter

enqu

iry

serv

ice

tim

es

UK

C&

E

Pro

cess

ed w

ithi

n 15

wor

king

day

s 96

%

Var

iety

of

othe

r st

anda

rds

appl

ied

cove

ring

wor

k su

ch a

s cu

stom

s cl

eara

nces

, exc

ise

refu

nds

US

A

-

59

Tab

le 9

. Ser

vice

s an

d C

onsu

ltat

ive

Arr

ange

men

ts—

Tax

Age

nts/

Tax

Pro

fess

iona

ls

F

eatu

res

of c

urre

nt a

nd f

utur

e se

rvic

es a

nd w

ork

wit

h ta

x ag

ents

Cou

ntry

P

erso

nal i

ncom

e ta

x re

turn

s pr

epar

ed

wit

h as

sist

ance

of

tax

prof

essi

onal

s (%

)

Cor

pora

te t

ax

retu

rns

prep

ared

w

ith

assi

stan

ce o

f ta

x pr

ofes

sion

als

(%)

Ded

icat

ed in

quir

y se

rvic

es f

or t

ax

agen

ts

Con

sult

ativ

e m

echa

nism

for

tax

ag

ents

’ re

pres

enta

tive

s

Tax

pro

fess

iona

ls a

re

prim

ary

supp

liers

of

e-fi

led

retu

rns

Pla

ns in

clud

e sp

ecif

ic

acti

viti

es t

o en

hanc

e re

lati

onsh

ip w

ith

tax

prof

essi

onal

s A

ustr

alia

77

97

�

�

�

�

/1

Aus

tria

70

10

0 �

�

�

Bel

gium

?

50

x �

x

�

Can

ada

45

75 (

est.)

x

�

�

�

Cze

ch R

ep.

4 16

�

�

x

�

Den

mar

k 10

50

�

�

�

Fin

land

35

-50

/2

85-9

0

x x

x

Fra

nce

<5

? �

�

�

Ger

man

y n.

a n.

a x

�

�

x G

reec

e ?

? x

�

�

� /1

H

unga

ry

0.25

??

0.76

? �

�

Ic

elan

d 33

90

�

�

�

Irel

and

70

90

x �

�

�

It

aly

96

99

�

�

�

� /1

Ja

pan

- 87

�

x

�

K

orea

46

88

x

�

�

�

Lux

embu

rg

5 90

�

x

n.a

x M

exic

o <

1 ?

<1?

�

�

�

Net

herl

ands

30

95

�

�

x N

Z

30

? �

�

�

Nor

way

5

70-8

0 x

�

�

/1

Pol

and

50

85

�

�

n.a

x P

ortu

gal

1.25

15

.8

�

�

x �

S

lova

kia

1 5

x �

�

Spa

in

25

70

�

�

�

S

wed

en

10

47

�

�

x �

S

wit

zerl

and

25

75

x �

� /1

T

urke

y 57

95

x

�

�

/1

UK

IR

D

53

85

�

�

�

/1

UK

C&

E

N.A

N

.A

x �

�

US

A

56

91

�

�

�

� /1

/1

. A

ustr

alia

—pl

an t

o pr

ogre

ssiv

ely

impr

ove

qual

ity

of t

rans

acti

ons

wit

h ta

x bo

dy (

e.g.

, al

low

rea

l ti

me

proc

essi

ng o

f so

me

form

s, p

re-p

opul

ate

som

e fo

rms

sent

to

agen

ts,

impr

ove

qual

ity

of

serv

ices

ava

ilab

le v

ia t

ax a

gent

por

tal,

impr

ove

the

desi

gn a

nd d

eliv

ery

of s

ome

info

rmat

ion

prod

ucts

); G

reec

e—in

crea

sed

colla

bora

tion

to

mee

t th

eir

need

s fo

r e-

serv

ices

; It

aly—

form

al

agre

emen

ts w

ith

asso

ciat

ions

and

org

aniz

atio

ns r

epre

sent

ing

taxp

ayer

s an

d ta

x pr

epar

ers;

Kor

ea—

form

al a

nnua

l m

eeti

ngs

wit

h re

pres

enta

tive

bod

y; N

orw

ay—

regu

lar

mee

ting

s du

ring

yea

r at

to

p m

anag

emen

t an

d op

erat

iona

l le

vels

on

a ra

nge

of a

dmin

istr

ativ

e is

sues

; Sw

itze

rlan

d—fo

rmal

com

mit

tee

on V

AT

mat

ters

, inc

reas

ing

tran

spar

ency

of

form

erly

(in

tern

al)

inst

ruct

ions

for

tax

as

sess

men

t of

ind

ivid

uals

and

SM

Es;

Tur

key—

educ

atio

nal

acti

viti

es;

UK

IR

D—

Wor

king

Tog

ethe

r In

itia

tive

pro

vide

s fa

st t

rack

mec

hani

sm f

or t

he i

dent

ific

atio

n an

d an

tici

patio

n of

nat

iona

l

60

prob

lem

s an

d is

sues

whi

ch t

ypic

ally

bec

ome

visi

ble

firs

t at

loc

al l

evel

. K

ey o

bjec

tive

s of

the

sch

eme

are

to i

mpr

ove

two

way

com

mun

icat

ions

, su

ppor

t th

e R

even

ue’s

eff

orts

to

beco

me

an

enab

ling

org

anis

atio

n w

hich

is

mor

e re

spon

sive

to

its

cust

omer

s’ n

eeds

, an

d pr

ovid

e gr

eate

r tr

ansp

aren

cy a

roun

d th

e ac

tion

s it

tak

es t

o re

solv

e is

sues

ide

ntif

ied

in t

his

way

; U

nite

d St

ates

—R

egul

ar m

eeti

ngs

are

sche

dule

d w

ith

repr

esen

tati

ves

from

tax

pro

fess

iona

l gr

oups

(A

BA

, A

ICP

A,

NA

EA

, N

AT

P,

etc.

), t

ax i

ndus

try

grou

ps (

Nat

iona

l A

ssoc

iati

on o

f C

ompu

teri

zed

Tax

P

roce

ssor

s, S

oftw

are

Dev

elop

ers

Con

fere

nce)

, st

ate

tax

agen

cies

(F

eder

atio

n of

Tax

Adm

inis

trat

ors

– IR

S T

acti

cal

Adv

isor

y G

roup

) an

d ot

her

advi

sory

gro

ups

reco

gniz

ed u

nder

the

Fed

eral

A

dvis

ory

Com

mit

tee

(FA

CA

) A

ct,

e.g.

, IR

S A

dvis

ory

Com

mit

tee

(IR

SA

C),

Inf

orm

atio

n R

etur

ns P

rogr

am A

dvis

ory

Com

mit

tee

(IR

PA

C),

Ele

ctro

nic

Tax

Adm

inis

trat

ion

Adv

isor

y C

omm

itte

e (E

TA

AC

).

/2. F

inla

nd—

figu

res

rela

te to

pro

port

ion

of s

elf-

empl

oyed

and

oth

er b

usin

ess

oper

ator

s;

61

Tab

le 1

0. O

pera

tion

al A

spec

ts o

f T

ax B

ody’

s In

tern

et S

ite

O

pera

tion

al a

spec

ts o

f ta

x bo

dy’s

Int

erne

t si

te

C

ount

ry

Info

rmat

ion

pres

ente

d pr

inci

pally

by

maj

or t

axpa

yer

grou

ping

s

Site

use

s a

cont

ent

man

agem

ent

sy

stem

Site

is li

nked

to

othe

r go

vern

men

t de

part

men

ts a

nd/o

r si

tes

for

diff

eren

t le

vels

of

govt

The

re a

re c

ross

ch

anne

l lin

ks t

o ot

her

serv

ice

chan

nels

Inqu

irer

s ca

n na

viga

te b

etw

een

info

rmat

ion

&

tran

sact

ions

po

rtio

ns o

f w

ebsi

te

Tra

nsac

tion

&

info

rmat

ion

part

s of

w

ebsi

te a

re s

epar

ated

by

dif

fere

nt s

ecur

ity

leve

ls

Secu

rity

use

d fo

r gi

ving

on-

line

acce

ss t

axpa

yers

’ ac

coun

ting

da

ta

Aus

tral

ia

�

�

�

�

�

�

PIN

or

PK

I A

ustr

ia

�

�

�

x �

�

U

ser

ID a

nd P

IN

Bel

gium

�

�

�

�

�

�

T

oken

, PK

I C

anad

a �

x

�

�

�

�

Sha

red

secr

ets

/1

Cze

ch R

ep.

�

x �

x

x x

n.a

Den

mar

k �

�

�

x

�

�

PIN

, PK

I F

inla

nd

�

�

x �

x/

1 x/

1 n.

a F

ranc

e �

�

�

�

�

�

P

KI

Ger

man

y x

�

�

x x

x n.

a G

reec

e �

x

�

x �

�

L

ogin

nam

e/ P

assw

ord

SS

L

Hun

gary

x

�

�

x �

�

P

KI

/1

Icel

and

x x

�

x �

�

S

SL

& P

IN (

PK

I so

on)

Irel

and

�

x �

x

�

�

PIN

& d

igit

al s

igna

ture

It

aly

�

�

�

�

�

�

PK

I, P

IN

Japa

n �

x

�

x ?

? ?

Kor

ea

x �

�

x

�

�

PK

I, P

IN

Lux

embu

rg

�

�

�

x -

- n.

a M

exic

o x

�

�

x x

x /1

N

ethe

rlan

ds

�

x �

x

�

x /1

n.

a N

Z

x x

�

x x

�

Use

r co

de p

assw

ord,

HT

TP

S

Nor

way

�

�

�

x

�

�

PIN

& p

assw

ord

Pol

and

�

�

�

�

x x

n.a

Por

tuga

l x

x �

x

�

�

PIN

and

pas

swor

d S

lova

kia

�

x x

x �

�

P

IN

Spa

in

�

x �

�

�

�

P

KI

+ I

D n

os.

Sw

eden

�

�

�

�

�

�

P

IN a

nd P

KI

Sw

itze

rlan

d �

�

�

x

x �

N

il T

urke

y �

�

�

x

�

�

Acc

ount

nam

e, u

ser

ID,

pass

wor

d, P

KI

UK

IR

D

�

�

�

x �

�

U

ser

ID, p

assw

ord,

kno

wn

fact

s U

K C

&E

�

�

�

x

�

�

PIN

& p

assw

ord

US

A

�

�

x �

�

�

P

IN/p

assw

ord

& s

hare

d se

cret

s /1

/1

. C

anad

a—th

e te

rm ‘

shar

ed s

ecre

ts r

efer

s to

inf

orm

atio

n no

rmal

ly e

xpec

ted

to b

e co

nfid

enti

al t

o th

e in

quir

er,

PK

I is

und

er i

nves

tiga

tion

; F

inla

nd—

all

tran

smis

sion

of

info

rmat

ion

from

ta

xpay

ers

to t

ax b

ody

is c

hann

eled

thr

ough

a T

YV

I (?

) op

erat

or (

i.e.

Elm

a, T

elia

Son

era,

Tie

toE

nata

, an

d N

ovo.

TY

VI

oper

ator

s ha

ve t

heir

ow

n w

ebsi

tes

thro

ugh

whi

ch r

etur

ns a

re s

ent,

whi

ch

are

link

ed t

o th

e w

ebsi

te o

f th

e ta

x bo

dy;

Hun

gary

—P

IN a

nd t

ime

stam

p fr

om 2

005;

Net

herl

ands

—to

be

impl

emen

ted

in t

he n

ear

futu

re;

Mex

ico—

Mex

ican

Tax

Adm

inis

trat

ion

Ser

vice

is

not

62

givi

ng o

n- l

ine

acce

ss t

o ta

xpay

ers

acco

unti

ng i

nfor

mat

ion;

thi

s se

rvic

e w

ill

be a

vail

able

onc

e th

e A

dvan

ced

Dig

ital

Sig

natu

re p

roje

ct i

s co

mpl

eted

(us

ing

PK

I st

anda

rds)

; th

is p

roje

ct s

tart

ed i

n m

arch

200

4; b

y th

e be

ginn

ing

of 2

005

the

use

of d

igit

al s

igna

ture

s fo

r an

nual

rev

enue

s w

ill

be m

anda

tory

; U

S— T

he E

lect

roni

c F

eder

al T

ax P

aym

ent

Sys

tem

(E

FT

PS)

pro

vide

s on

line

ac

cess

to

16 m

onth

s of

ele

ctro

nic

tax

paym

ent

hist

ory.

A

cces

s is

all

owed

bas

ed o

n T

axpa

yer

iden

tifi

cati

on N

umbe

r, E

TT

PS

PIN

and

EFT

PS

pas

swor

d (p

assw

ords

are

age

d an

d ex

pire

d af

ter

120

days

).

63

Tab

le 1

1. I

nfor

mat

ion/

Con

tent

Cat

egor

ies

Acc

essi

ble

via

Tax

Bod

ies’

Web

site

for

Maj

or T

axes

—20

04

Sp

ecif

ic in

form

atio

n ty

pes/

fun

ctio

nalit

y on

tax

bod

y’s

Inte

rnet

sit

e (r

efer

lege

nd)

Gen

eral

info

rmat

ion

Spec

ific

top

ics

Tax

paye

rs’

tran

sact

ions

T

axpa

yers

’

reco

rds

Leg

al

Leg

isla

tion

re

fere

nces

T

ax a

dmin

-is

trat

ion

C

ount

ry

1 2

3 4

5 6

7 8

9 10

11

12

13

14

15

16

17

A

ustr

alia

�

�

�

�

�

�

�

�

�

�

�

�

�

�

�

�

�

A

ustr

ia

�

�

�

�

�

�

x �

�

�

�

�

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�

�

x

x B

elgi

um

�

�

�

�

�

x x

�

x x

x �

�

�

�

x

�

Can

ada

�

�

x x

�

�

x �

�

�

�

x

x /1

�

�

/1

�

�

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ch R

ep.

�

�

�

�

�

x x

�

x x

x x

�

�

�

x x

Den

mar

k �

�

�

�

�

�

�

�

�

�

�

�

�

�

�

x

�

Fin

land

�

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x

x �

x

x x

x x

x �

x

x x

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x F

ranc

e �

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x

�

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�

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x x

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man

y �

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x

x x

x x

x �

�

�

�

x

�

Gre

ece

�

�

�

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x x

�

x x

�

x �

�

�

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unga

ry

�

�

�

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x x

x x

x x

x �

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x

x Ic

elan

d �

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x �

x

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x x

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and

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aly

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pan

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x x

x �

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x

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ico

�

�

�

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x �

x

x x

�

�

�

�

x x

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herl

ands

�

�

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x

�

�

x �

x

x x

x �

x

�/1

�

x

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�

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x

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x �

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x

x �

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x

Nor

way

�

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x

x x

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�

/1

�/1

�

/1

�/1

x

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and

�

�

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�

x �

x

x x

x x

�

�

�

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tuga

l �

�

�

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x

x S

lova

kia

�

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x

x x

x x

�

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x

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in

�

�

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x x

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�

�

�

�

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x S

wed

en

�

�

�

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itze

rlan

d �

�

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x

x x

�

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x �

T

urke

y �

�

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x

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x x

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x �

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U

K I

RD

�

�

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x

x �

�

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x/

1 �

�

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U

K C

&E

�

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x

�

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x �

x

/1

x /1

x

/1

x /1

�

x

US

A

�

�

�

x x

�

�

x �

x

x x

�

�

�

x x

Leg

end:

1-t

ax f

orm

s; 2

-tax

bro

chur

es, g

uide

s; 3

-tax

law

; 4-

tax

rulin

gs; 5

- ta

x ca

lcul

ator

s; 6

- m

edia

mat

eria

ls; 7

- in

dust

ry-f

ocus

ed ta

x ad

vice

; 8-

tax

retu

rns;

9-

tax

paym

ents

; 10-

acc

ount

ing

info

rmat

ion;

11-

reg

istr

atio

n ch

ange

s; 1

2- c

ourt

dec

isio

ns o

n ta

x m

atte

rs; 1

3- ta

x la

w; 1

4- ta

x ru

ling

s an

d ot

her

inte

rpre

tati

ve in

form

atio

n; 1

5- n

ew le

gisl

atio

n; 1

6- o

pera

tion

al p

erfo

rman

ce d

ata;

17

- sp

eech

es o

f se

nior

off

icia

ls.

/1. C

anad

a—li

nks

to D

OF

web

site

; Net

herl

ands

—lo

cate

d on

MO

F w

ebsi

te; N

orw

ay—

cove

rage

is li

mit

ed f

or th

e co

nten

t cat

egor

ies

indi

cate

d; U

K I

RD

—lin

k to

ano

ther

gov

ernm

ent w

ebsi

te

whe

re th

is in

form

atio

n is

acc

essi

ble

from

.

64

T

able

12.

Met

rics

for

Inte

rnet

Ope

rati

ons

Cou

ntry

Mai

n w

eb m

etri

cs g

athe

red

for

plan

ning

and

mon

itor

ing

Size

of w

ebsi

te

(pag

es)

Web

pag

es

wit

h st

atic

in

form

atio

n

Web

pag

es

wit

h dy

nam

ic

info

rmat

ion

No.

of

page

re

ques

ts in

last

co

mpl

eted

yea

r (m

illio

ns)

Aus

tral

ia

Com

preh

ensi

ve u

sage

sta

tist

ics—

hits

, pag

e re

ques

ts, a

vera

ge r

eque

sts

per

visi

t, vi

sit

dura

tion,

top

10%

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t req

uest

pag

es, b

otto

m 1

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f la

st 1

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ages

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ly v

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ends

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its

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ay o

f th

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hou

r of

day

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rage

num

ber

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aily

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incl

udin

g by

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d w

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ope

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row

ser

& v

ersi

on, d

aily

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dwid

th

cons

umpt

ion)

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Aus

tria

N

umbe

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sion

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d pa

ge h

its,

mos

t and

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t req

uest

ed p

ages

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d w

eb b

row

sers

of

reg

iste

red

user

s, n

umbe

r of

ele

ctro

nic

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sact

ions

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rage

and

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k el

ectr

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ay a

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onth

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ctro

nic

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sact

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tim

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ada

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lysi

s of

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eb a

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sis

prod

ucts

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k us

age

on k

ey n

avig

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nal p

ages

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sits

to p

arti

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eas

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ite,

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hs f

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F

inla

nd

Mos

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P a

ddre

sses

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t pop

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Fra

nce

Num

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e co

llec

ted

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y tw

o ho

urs

? ?

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n.a

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Gre

ece

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met

rics

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d 20

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17

0 n.

a H

unga

ry

? 1,

050

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8 2

16

Icel

and

Sta

tist

ics

on v

isit

s to

eve

ry s

ingl

e pa

ge o

n th

e in

form

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n pa

rt o

f ou

r w

ebsi

te. S

ame

is

plan

ned

for

the

secu

re p

art o

f th

e w

ebsi

te, b

ut c

urre

ntly

mon

itor

the

over

all l

oad.

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and

Det

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ost f

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ed p

ages

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%)

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aly

Tot

al a

nd p

arti

al h

its

com

pare

d w

ith

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mea

n nu

mbe

r pe

r pe

riod

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ject

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ber

of

visi

ted

page

s co

mpa

red

wit

h th

e m

ean

num

ber

per

peri

od/ s

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ct; t

otal

and

par

tial

ti

me

to a

cces

s re

port

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er p

erio

d/su

bjec

t; v

iew

ed a

nd d

ownl

oade

d do

cum

ents

’ nu

mbe

r; u

ser’

s vi

sits

am

ount

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ort a

bout

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high

ly s

core

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rvic

es; n

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e-

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l rec

eive

d fr

om th

e w

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te; n

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new

slet

ters

del

iver

ed.

17,0

00

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00

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n N

umbe

r of

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its

to e

very

sin

gle

page

and

to ta

x fo

rms

page

s 35

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n.

a n.

a 15

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orea

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f su

bscr

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mep

age

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uxem

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umbe

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vis

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ico

Num

ber

of v

isit

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d re

turn

s by

vis

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s 7,

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herl

ands

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its

only

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31

NZ

S

ucce

ssfu

l req

uest

s fo

r pa

ges,

ave

rage

suc

cess

ful r

eque

sts

for

page

s pe

r da

y, f

aile

d re

ques

ts, r

edir

ecte

d re

ques

ts; d

istin

ct f

iles

req

uest

ed: d

istin

ct h

osts

ser

ved,

cor

rupt

log-

file

line

s, d

ata

tran

sfer

red,

and

ave

rage

dat

a tr

ansf

erre

d pe

r da

y.

3,00

0 3,

000

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Nor

way

T

ax r

elat

ed -

num

ber

of e

ntri

es, c

hang

es if

pre

-loa

ded,

the

taxp

ayer

s lo

cal o

ffic

e et

c;

Cal

l cen

tre(

help

des

k) –

tota

l use

, e-m

ail,

phon

e, ty

pe o

f qu

esti

on e

tc.;

Tec

hnic

al -

1,

800

(+E

FS

) 1,

800

13

17 (

+E

FS)

65

C

ount

ry

M

ain

web

met

rics

gat

here

d fo

r pl

anni

ng a

nd m

onit

orin

g Si

ze o

f web

site

(p

ages

) W

eb p

ages

w

ith

stat

ic

info

rmat

ion

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pag

es

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h dy

nam

ic

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rmat

ion

No.

of

page

re

ques

ts in

last

co

mpl

eted

yea

r (m

illio

ns)

tota

l ses

sion

, typ

e of

bro

wse

r us

ed, s

essi

on le

ngth

etc

; and

oth

er d

ata-

tota

l num

bers

, ti

me

of d

eliv

ery,

for

ms

used

, age

, sex

etc

.. P

olan

d O

pera

ting

sys

tem

, tim

e of

acc

ess

and

nam

e of

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wse

r 13

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tuga

l N

il

373

262

111

19

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vaki

a N

umbe

r of

acc

esse

s, r

eque

sts,

and

que

stio

nnai

res

900

750

150

???

Spa

in

Tot

al n

umbe

r of

acc

esse

s, to

tal n

umbe

r of

acc

esse

d pa

ges,

tota

l num

ber

of d

ownl

oade

d pr

ogra

ms,

tota

l num

ber

of ta

x pa

ymen

ts, t

otal

num

ber

of ta

x re

turn

s pr

esen

tati

ons,

tota

l nu

mbe

r of

sur

veys

ans

wer

ed

10,0

00

5,00

0 5,

000

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eden

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ario

us s

tati

stic

s fr

om s

earc

h en

gine

, dif

fere

nt k

inds

of

utili

ty s

tudi

es in

clud

ing

WA

I (W

3C)

stud

ies,

ana

lyse

s of

the

way

s pe

ople

use

the

site

thro

ugh

a m

easu

ring

in

stru

men

t pro

vide

d by

web

tren

ds

10,0

00

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00

<10

0 87

Sw

itze

rlan

d /1

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il

8,21

4

75%

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%

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Tur

key

Nil

2,44

6 2,

359

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3 U

K I

RD

/1

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,000

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0-30

0 45

+ (

est.)

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K C

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nder

con

side

rati

on.

4,50

0 4,

500

Nil

20

U

SA

H

its

and

dow

nloa

ds a

t pre

sent

tim

e, a

ddin

g vi

sits

and

pag

e vi

ews

in f

utur

e 20

,652

A

lmos

t all

<

100

463

/1. A

ustr

alia

—in

clud

es le

gal d

atab

ase

acce

ssib

le v

ia w

eb o

f 35

0,00

0 pa

ges;

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mar

k—in

clud

es le

gal d

atab

ase

acce

ssib

le v

ia w

eb s

ite;

Sw

itze

rlan

d—da

ta a

re f

or f

eder

al s

ite

only

(i.e

. exc

lude

ca

nton

s);

UK

IR

D—

Web

sta

tist

ics

are

prov

ided

by

IRD

’s I

SP

. T

he I

R w

eb h

osti

ng s

olut

ion

incl

udes

tw

o se

rver

s.

Web

sta

tist

ics

for

each

ser

ver

are

acce

ssed

via

the

Int

erne

t us

ing

pass

wor

d-pr

otec

ted

acco

unts

. T

he s

tati

stic

s fo

r ea

ch s

erve

r ar

e ge

nera

ted

sepa

rate

ly s

o “t

otal

” fi

gure

s ne

ed t

o be

der

ived

by

the

user

. T

he i

nter

face

is

a ca

lend

ar o

f re

port

s an

d st

atis

tics

whi

ch c

an b

e ob

tain

ed f

or S

ingl

e da

ys, W

eeks

, Mon

ths,

Qua

rter

s, Y

ear.

O

ver

a pe

riod

of

tim

e st

ats

rela

ting

to

both

sin

gle

days

and

wee

ks a

re w

eede

d of

f.

Web

logs

: W

ebsi

te h

its,

mov

emen

t be

twee

n pa

ges;

be

twee

n co

nten

t and

tran

sact

iona

l etc

.

66

Tab

le 1

3. S

peci

al S

trat

egie

s be

ing

Em

ploy

ed t

o In

crea

se R

ate

of I

nter

net

Usa

ge

C

ount

ry

D

escr

ipti

on o

f st

rate

gies

to

incr

ease

Int

erne

t us

age

Aus

tral

ia

Red

esig

n an

d in

tegr

atio

n of

onl

ine

info

rmat

ion

thro

ugh

a us

er-c

entr

ed d

esig

n pr

oces

s. C

over

s in

form

atio

n pa

ges,

tran

sact

ions

, leg

al d

atab

ase.

App

lyin

g on

line

de

sign

to p

erso

nal t

ax d

ownl

oada

ble

appl

icat

ion.

A

ustr

ia

Fol

der

and

pres

s co

nfer

ence

s B

elgi

um

Pre

ss in

form

atio

n an

d co

mm

unic

atio

ns

Can

ada

Incr

ease

in r

esou

rces

bei

ng e

mpl

oyed

to a

naly

se e

xist

ing

info

rmat

ion

and

to in

itiat

e a

com

preh

ensi

ve c

ross

cha

nnel

com

pari

sons

of

clie

nt u

sage

, sm

all p

ilot

to

enco

urag

e cl

ient

s to

con

tact

cal

l cen

tre

whe

re s

mal

l sur

vey

is c

ondu

cted

and

add

itio

nal r

esou

rces

for

one

tim

e in

crea

sed

mar

keti

ng in

sel

ecte

d ar

eas.

C

zech

Rep

. D

oubl

ing

of s

erve

r ca

paci

ty

Den

mar

k A

dver

tisi

ng (

for

inst

ance

use

of

PK

I). P

hone

con

tact

to 9

0,00

0 en

terp

rise

s, r

esul

t in

35,0

00 n

ew in

tern

et u

sers

for

VA

T.

Fin

land

?

Fra

nce

In 2

003,

a s

peci

fic

broc

hure

has

bee

n di

stri

bute

d to

all

rece

ptio

n de

sks

of T

ax D

epar

tmen

t and

Tre

asur

y D

epar

tmen

t and

als

o to

War

dens

hips

, Cit

y H

alls

, reg

iona

l co

unci

ls, f

amil

y al

low

ance

fun

ds, s

ocia

l sec

urit

y co

ntri

buti

on c

olle

ctio

n of

fice

s, h

ealt

h in

sura

nce

regi

onal

fun

ds a

nd N

atio

nal h

ealth

off

ices

. The

aim

was

to s

how

us

ers,

thro

ugh

a pa

rtne

rs a

ssoc

iatio

n, h

ow th

ey c

an e

asil

y re

ach

tax

adm

inis

trat

ion

thro

ugh

inte

rnet

. Mea

nwhi

le s

ever

al s

peci

fic

tim

e-bo

und

cam

paig

ns h

ave

been

le

ad to

pro

mot

e th

e ne

w s

ervi

ces

acce

ssib

le th

roug

h ta

x po

rtal

(in

com

e ta

x ca

mpa

ign,

VA

T c

ampa

ign…

). T

hat y

ear,

the

tax

port

al w

on th

e "C

lic

d'O

r", a

pri

ce

orga

nise

d by

CB

New

s to

rew

ard

best

inte

rnet

web

sit

es.

Ger

man

y ?

Gre

ece

Dai

ly p

roce

ssin

g of

reg

istr

atio

n fo

rms

to in

crea

se th

e ra

te o

f a

cces

s to

the

tran

sact

iona

l por

tion

of

the

Inte

rnet

sit

e.

Hun

gary

?

Icel

and

Adv

erti

sing

and

fly

ers

dist

ribu

ted

wit

h ta

x fo

rms

Irel

and

Web

site

was

com

plet

ely

over

haul

ed, r

edes

igne

d an

d re

laun

ched

in F

ebru

ary

2004

to p

rovi

de b

ette

r, m

ore

intu

itiv

e cu

stom

er c

ateg

oris

atio

n an

d ea

sier

nav

igat

ion

to

the

thou

sand

s of

sub

-pag

es o

f ta

x an

d cu

stom

s in

form

atio

n.

Ital

y P

ress

and

TV

cam

paig

ns; b

anne

rs o

n m

ost p

opul

ar I

SP’s

web

site

s; f

airs

, for

um, w

orks

hops

, pro

mot

iona

l pub

lish

ing

(bro

chur

e, C

D r

om, e

tc.)

; pub

lic

scho

ols

prog

ram

s; f

ree

avai

labi

lity

of

an I

nter

net c

orne

r in

side

the

agen

cy’s

off

ices

. Ja

pan

NT

A is

in th

e pr

oces

s of

rev

isin

g th

e In

tern

et s

ite

in o

rder

to c

lass

ify

info

rmat

ion

by th

e ta

xpay

er c

ateg

ory

and

expa

nd th

e am

ount

of

info

rmat

ion

offe

red.

K

orea

P

rint

pub

lica

tion

and

info

rmat

ion

pam

phle

t con

tain

s ou

r in

tern

et w

ebsi

te a

ddre

ss. K

NT

S N

ews

lett

er w

hich

is o

ur I

nter

net b

ased

new

s le

tter

als

o ha

s a

link

to th

e K

NT

S w

ebsi

te.

Lux

embu

rg

Adv

erti

sing

of

web

site

on

form

s an

d in

med

ia.

Mex

ico

The

impl

emen

tati

on o

f th

e A

dvan

ced

Dig

ital

Sig

natu

re P

roje

ct th

at w

ill a

llow

sec

ure

tran

sact

ions

bet

wee

n ta

x pa

yers

and

the

Mex

ican

Tax

Adm

inis

trat

ion

Ser

vice

. P

KI

tech

nolo

gy w

ill f

acil

itat

e th

e de

velo

pmen

t of

new

ele

ctro

nic

serv

ices

that

wil

l hel

p ta

xpay

ers

to c

ompl

y w

ith

thei

r ob

liga

tion

s ea

sily

and

tim

ely.

Adv

erti

sing

of

the

Inte

rnet

pag

e th

roug

h al

l MT

AS

’s c

hann

els.

N

ethe

rlan

ds

Non

e N

ew Z

eala

nd

Red

esig

ning

the

web

sit

e to

mak

e it

mor

e cu

stom

er s

egm

ent f

ocus

ed. A

lso

prov

idin

g m

ore

appl

icat

ions

on

the

Inte

rnet

suc

h as

acc

ount

look

up a

nd m

ore

filin

g N

orw

ay

Foc

us o

n up

date

d m

ater

ial f

or P

IT’s

and

CIT

’s, w

ebsi

te a

nd E

FS th

at a

re “

easy

” to

use

, ava

ilabi

lity

of

web

site

and

EFS

24/

7, E

FS li

nked

up

to w

ebsi

te, m

arke

ting

ac

tivi

ties

are

dep

loye

d sp

ecia

lly

to th

e us

e of

web

site

and

ele

ctro

nic

serv

ices

, and

coo

pera

tion

wit

h ot

her

gove

rnm

ent a

genc

ies(

in d

evel

opm

ent,

use

and

mar

keti

ng).

In

add

ition

, new

mor

e pe

rson

alis

ed w

ebsi

te in

pla

ce f

rom

200

3 to

incr

ease

our

ser

vice

to th

e ta

xes

paye

r. (

Aw

ard

give

n in

200

2 fo

r m

ost u

sefu

l web

site

in N

orw

ay,

site

nom

inat

ed a

s th

e m

ost u

sefu

l gov

ernm

ent w

ebsi

te in

200

4.)

New

EF

S p

ut in

to p

rodu

ctio

n fr

om J

anua

ry 2

004

focu

ses

on C

IT, V

AT

and

ER

P. M

ore

than

60

form

s ar

e av

aila

ble

elec

tron

ical

ly. P

lans

for

fur

ther

dev

elop

men

t are

in p

lace

for

200

4 to

200

7). P

rogr

am f

or e

lect

roni

c fi

ling

in p

lace

sin

ce 2

001-

pro

gram

is

anch

ored

with

top

man

agem

ent s

teer

ing

com

mitt

ee. I

nfor

mat

ion

and

mar

ketin

g pl

ans

are

in p

lace

for

the

elec

tron

ic s

ervi

ces.

P

olan

d -

Por

tuga

l T

ax la

w a

nd p

ress

cam

paig

ns to

incr

ease

taxp

ayer

s us

e of

the

Inte

rnet

S

lova

kia

Enh

ance

men

t of

web

sit

e’s

qual

ity, c

onte

nt, i

mpl

emen

tati

on o

f fu

ture

e-s

ervi

ces

S

pain

S

ome

faci

liti

es w

hen

paym

ent i

s do

ne v

ia I

nter

net.

Age

ncia

Tri

buta

ria

prep

ares

the

tax

retu

rn o

f th

e ta

xpay

er. T

axpa

yers

can

dow

nloa

d so

me

data

and

inte

grat

e th

em

wit

h th

eir

tax

retu

rn.

67

Cou

ntry

Des

crip

tion

of

stra

tegi

es t

o in

crea

se I

nter

net

usag

e

S

wed

en

Impl

emen

ting

two

1-gi

gaby

te c

onne

ctio

ns to

the

Sw

edis

h In

tern

et b

ackl

ine.

In J

anua

ry 2

004

was

a r

edes

igne

d w

ebsi

te la

unch

ed. A

dver

tisi

ng a

bout

usi

ng th

e el

ectr

onic

cer

tifi

cate

and

e-s

ervi

ces

prov

ided

bot

h in

bro

chur

es a

nd s

peci

al b

anne

rs. O

n th

e op

erat

iona

l lev

el, t

here

has

als

o be

en a

lot o

f sp

ecia

l act

ivit

ies.

Sw

itze

rlan

d Im

prov

emen

t of

info

rmat

ion

guid

ance

and

nav

igat

ion.

Dev

elop

men

t of

tran

sact

iona

l ope

rati

ons

(reg

istr

atio

n, p

aym

ent,

fili

ng, p

aym

ents

, and

tax

refu

nds)

. T

urke

y ?

UK

IR

D

Impr

ovem

ents

to th

e P

AY

E o

nlin

e se

rvic

e: B

usin

ess

Sup

port

Tea

ms

prov

idin

g pe

rson

al f

ace-

to-f

ace

tuit

ion;

enc

oura

ging

em

ploy

ers

to f

ile

onli

ne (

up to

£85

0 ov

er 5

ye

ars

star

ting

nex

t May

); S

elf

Ass

essm

ent m

arke

ting

cam

paig

n; o

nlin

e se

rvic

es m

arke

ting

.

UK

C&

E

Tel

emar

keti

ng c

ampa

ign

soon

to b

e fo

llow

ed b

y a

pres

s ca

mpa

ign

in tr

ade

pres

s.

U

SA

M

arke

ting

cam

paig

ns u

sed

a “D

rive

(U

sers

) to

the

Web

” ap

proa

ch.

In a

ddit

ion

web

ban

ner

ads

wit

h co

-bra

nded

sit

es (

e.g.

, Yah

oo),

dir

ect e

mai

l, in

sert

s w

ith

offi

cial

no

tice

s, ta

x pr

ofes

sion

al m

arke

ting

kit

, IR

S w

eb s

ite

mes

sage

s, a

utom

atic

enr

olm

ent o

f al

l new

bus

ines

ses

in E

FT

PS

, reb

ate

of la

te p

aym

ent p

enal

ty w

ith

e-pa

y us

age

for

four

sub

sequ

ent q

uart

ers

are

exam

ples

of

met

hods

use

d.

68

Tab

le 1

4. U

se o

f E

lect

roni

c F

iling

(EF

) for

Per

sona

l Inc

ome

Tax

Ret

urns

—20

04

M

edia

use

d fo

r E

F (

rank

ed b

y cu

rren

t an

d (f

utur

e) v

olum

es)

/1

C

ount

ry *

E

F in

use

Yea

r of

in

trod

ucti

on

(act

ual o

r pl

anne

d)

% o

f re

turn

s e-

file

d in

last

fu

ll ye

ar

Tar

get

%

for

curr

ent

year

Kin

d of

se

curi

ty in

us

e In

tern

et

Pho

ne

syst

em

Tax

pr

ofes

sion

al

Oth

er 3

rd

part

y pr

ovid

er

Oth

er

Aus

tral

ia

Yes

19

90

80

81

/1

2 (2

) 3

(3)

1 (1

)

A

ustr

ia *

Y

es

2003

5

15

PIN

1

(1)

2

(2)

Bel

gium

Y

es

2002

1

2.5

Tok

en

1 (1

)

2 (2

)

C

anad

a Y

es

1992

48

50

?

2 (2

) 3

(3)

1 (1

) 4

(4)

C

zech

Rep

. N

o -

- -

- -

(1)

- -

(2)

-

Den

mar

k Y

es

1994

64

66

P

IN a

nd P

KI

1 (1

) 2

(2)

3 (3

)

Fi

nlan

d

No

2006

-

- -

(1)

Fra

nce

Yes

20

01

4 6

PK

I 1

(1)

(2

)

G

erm

any

* Y

es

1999

4

- n.

a 1

1

Gre

ece

Yes

20

01

3 ‘4

P

IN

1 (1

)

2 (2

)

H

unga

ry

No

2005

-

- -

(1)

/1

Icel

and

Yes

19

99

82

88

SS

L, P

IN, P

KI

1 (1

)

2 (2

) 3

(3)

Ir

elan

d *

Yes

20

01

40

40

PK

I 2

(2)

1

(1)

3 (3

)

Ital

y *

Yes

19

98

100

/1

100/

1 P

IN &

PK

I 3

(2)

1

(1)

2 (3

)

Japa

n *

Yes

20

04

- -

PK

I -

- -

- -

Kor

ea *

Y

es

2004

-

35

PIN

& P

KI

3 (2

)

1 (2

)

2-K

iosk

, (3)

L

uxem

burg

N

o 20

08

- -

- -

- -

-

Mex

ico

* Y

es

1998

30

40

P

IN

1 (1

) (3

) 2

(2)

(4

)- K

iosk

N

ethe

rlan

ds *

Y

es

1996

80

85

P

IN

1(1)

1-fl

oppy

, (2)

N

Z *

Y

es

1991

27

-

VP

N

3 (2

)

2 (3

)

1 (1

)

Nor

way

Y

es

1999

30

40

P

IN

1 (1

) 2

(2)

P

olan

d *

No

2006

P

ortu

gal

Yes

20

00

13

60

PIN

/ pas

swor

d 3

(1)

4

1

(kio

sk)

(2),

2 (

3)

Slo

vaki

a *

Yes

20

03

- 1

PIN

& P

KI

3 (3

)

2 (2

) 1

(1)

Spa

in

Yes

19

99

9 20

P

KI

3 (3

)

2 (2

) 1

(1)

S

wed

en

Yes

20

02

15

20

PIN

& P

KI

1

(1)

2 (2

)

3-

SM

S (

3)

Sw

itze

rlan

d Y

es

2000

45

50

P

IN

3 (1

)

2 (3

)

1- C

D (

2)

Tur

key

* N

o 20

05

- -

PK

I (1

) -

- -

- U

K I

RD

*

Yes

20

00

13

20

Use

r ID

/ pa

ssw

ord

1 (2

) 4

(3)

2 (1

)

3

US

A

Yes

19

86

40

45

Enc

rypt

ed

2 (2

) 3

1 (1

)

*

For

the

coun

trie

s in

dica

ted,

em

ploy

ee ta

xpay

ers

are

gene

rall

y no

t req

uire

d to

fil

e an

nual

tax

retu

rns

owin

g to

the

use

of s

peci

al c

umul

ativ

e w

ithh

oldi

ng a

rran

gem

ents

. /1

. Aus

tral

ia—

for

EL

S, a

uthe

ntic

atio

n ch

eck

and

pass

wor

d; f

or E

TA

X, a

uthe

ntic

atio

n ch

eck;

Hun

gary

—de

scri

bed

as d

ownl

oada

ble

form

s; I

taly

—In

divi

dual

s ca

n e-

file

thei

r ow

n re

turn

s or

pr

esen

t the

m a

t ban

ks o

r po

st o

ffic

es w

hich

mus

t cap

ture

all

req

uisi

te r

elev

ant d

ata

and

tran

smit

thes

e el

ectr

onic

ally

to th

e ta

x ag

ency

, tax

pro

fess

iona

ls m

ust u

se e

-fil

e ar

rang

emen

ts; b

anks

and

po

st o

ffic

es a

re r

eim

burs

ed b

y th

e re

venu

e au

thor

ity

for

the

cost

of

this

ser

vice

(on

ave

rage

���� ��� ���������������

�������� � ������

���� ������

69

Tab

le 1

5. U

se o

f E

lect

roni

c F

iling

(EF

) for

Cor

pora

te T

ax R

etur

ns—

2004

Med

ia u

sed

for

EF

(ra

nked

by

curr

ent

and

(fut

ure)

vol

umes

) /1

Cou

ntry

E

F in

use

Y

ear

of

intr

oduc

tion

(a

ctua

l or

plan

ned)

% o

f re

turn

s e-

file

d in

last

fu

ll ye

ar

Tar

get

%

for

late

st

year

Kin

d of

sec

urit

y in

us

e In

tern

et

Pho

ne

syst

em

Tax

pr

ofes

sion

al

Oth

er 3

rd

part

y pr

ovid

er

Oth

er

Aus

tral

ia

Yes

19

94

90

90

/1

1 (1

)

A

ustr

ia

Yes

20

04

- 50

P

IN

(2)

- (1

) -

- B

elgi

um

No

(200

6)

- -

- -

- -

- -

Can

ada

Yes

20

02

2 6

PIN

and

WA

C

1 (1

)

2 (2

)

3 (3

) C

zech

Rep

. N

o -

- -

- -

(1)

- -

(2)

-

- D

enm

ark

No

2005

-

- -

F

inla

nd

Yes

20

00

1

PIN

/PK

I 1

(1)

Fra

nce

Yes

19

91

25

30

ED

I

U

se k

iosk

- no

. unk

now

n 1-

kio

sk (

1)

Ger

man

y Y

es/ n

o?

2000

?

G

reec

e N

o -

- -

-

Hun

gary

Y

es

1999

1

2 P

KI

(1)

2

(2)

1

(2)

/1

Icel

and

Yes

19

97

95

95

SS

L, P

IN, P

KI

2 (2

)

1 (1

) 4

(3)

3- f

lopp

y Ir

elan

d Y

es

2001

30

(20

04)

- P

KI

2 (2

)

1 (1

) 3

(3)

It

aly

Yes

19

98

100

/1

100*

P

IN &

PK

I 2

(2)

1

(1)

3 (3

)

Japa

n Y

es

2004

-

- P

KI

K

orea

Y

es

2004

-

92

PIN

and

PK

I 2

(2)

1

(1)

3

(3)

Lux

embu

rg

No

2008

-

- -

- -

- -

- M

exic

o Y

es

1998

10

0 /1

10

0?

PIN

Net

herl

ands

Y

es

1995

1

2 P

IN/ P

KI

(2)

(1

)

1- k

iosk

, N

Z

Yes

19

91

? ?

VP

N

3 (3

)

2 (2

) 1

(1)

N

orw

ay

Yes

20

00

30

50

PIN

?

? ?

Pol

and

No

2006

P

ortu

gal

Yes

20

00

5 10

0 P

IN/ p

assw

ord

2 (1

)

1 (k

iosk

) (2

) (3

) S

lova

kia

Yes

20

03

- 1

PIN

& P

KI

4 (3

)

2

(2)

1 (1

) 3

Spa

in

Yes

19

99

10

10

PK

I 2

(2)

1

(1)

Swed

en

No

/1

- -

- (2

)

(1)

Sw

itze

rlan

d N

o (2

007)

T

urke

y N

o 20

05

- -

PK

I (1

)

U

K I

RD

Y

es

2003

<

4 4

Use

r ID

/ pas

swor

d (2

)

(1)

(3)

U

SA

Y

es

2004

-

1 E

ncry

pted

2

(2)

1

(1)

3 (3

)

/1. A

ustr

alia

—fo

r E

LS

, aut

hent

icat

ion

chec

k an

d pa

ssw

ord;

Hun

gary

—de

scri

bed

as d

ownl

oada

ble

form

s; I

taly

—ta

x pr

ofes

sion

als

mus

t use

e-f

ile

arra

ngem

ents

, com

pani

es c

an a

lso

pres

ent

them

at b

anks

or

post

off

ices

whi

ch m

ust c

aptu

re a

ll r

equi

site

rel

evan

t dat

a an

d tr

ansm

it th

ese

elec

tron

ical

ly to

the

tax

agen

cy; b

anks

and

pos

t off

ices

are

rei

mbu

rsed

by

the

reve

nue

auth

orit

y fo

r th

e co

st o

f th

is s

ervi

ce (

on a

vera

ge ���� ��� ���������������

�������� � �������������� �������M

exic

o—ef

ilin

g m

anda

tory

for

all

com

pani

es f

rom

fis

cal y

ear

2003

; Sw

eden

—L

imit

ed

com

pani

es a

nd p

riva

te c

ompa

nies

hav

e be

en a

ble

to f

ile

bala

nce

shee

ts a

nd s

tate

men

t of

inco

mes

ele

ctro

nica

lly

sinc

e 19

92, b

ut c

ompa

nies

and

oth

er e

ntit

ies

are

not y

et a

ble

to f

ile

the

tax

retu

rn

elec

tron

ical

ly. T

he r

easo

n is

lega

l mat

ters

that

hav

e no

t yet

bee

n so

lved

. Whe

n th

ere

is a

sol

utio

n of

the

lega

l mat

ter

conc

erni

ng th

e si

gnat

ure

of th

e ta

x re

turn

it w

ill b

e po

ssib

le e

ven

for

lega

l pe

rson

to f

ile

thei

r ta

x re

turn

via

Int

erne

t.

70

Tab

le 1

6. U

se o

f E

lect

roni

c F

iling

(EF

) for

Val

ue A

dded

Tax

Ret

urns

—20

04

M

edia

use

d fo

r E

F (

rank

ed b

y cu

rren

t an

d (f

utur

e) v

olum

es)

/1

C

ount

ry

EF

in u

se

Yea

r of

in

trod

ucti

on

(act

ual o

r pl

anne

d)

% o

f re

turn

s e-

file

d in

last

fu

ll ye

ar

Tar

get

% f

or

late

st y

ear

Kin

d of

se

curi

ty in

use

In

tern

et

Pho

ne

syst

em

Tax

pr

ofes

sion

al

Oth

er 3

rd

part

y pr

ovid

er

Oth

er

Aus

tral

ia

Yes

20

00

26

30

/1

2 (2

) 3

(3)

1 (1

)

A

ustr

ia

Yes

20

03

50

75

PIN

2

(2)

1

(1)

Bel

gium

Y

es

2001

5

15

PK

I 2

(1)

3

(2)

1-

edi

(3)

C

anad

a Y

es

2002

2

6

2 (2

) 1

(1)

3 (3

) /1

C

zech

Rep

. Y

es

2002

0.

3 1

PK

I 1

(1)

2

(2)

Den

mar

k Y

es

1999

50

60

P

IN &

PK

I 1

(1)

2

(2)

Fin

land

Y

es

1996

17

30

P

IN &

net

ba

nk I

D

1 (1

)

2 (2

)-

flop

py d

isc

Fra

nce

Yes

20

01

3 10

P

KI

1 (2

)

Use

kio

sk-

num

ber

unkn

own

1- k

iosk

(1)

G

erm

any

Yes

?

<1

- ?

2

1

G

reec

e Y

es

2000

41

45

P

IN

1 (1

)

2 (2

)

H

unga

ry

Yes

19

99

1 2

PIN

(1

)

2 (2

)

1 (2

) Ic

elan

d Y

es

2001

13

18

S

SL

, PIN

, PK

I 1

(2)

2

(1)

3 (3

)

Irel

and

Yes

20

00

6 20

P

KI

1 (1

)

3 (3

) 2

(2)

It

aly

Yes

19

98

100

/1

100

PIN

& P

KI

2 (2

)

1 (1

) 3

(3)

Ja

pan

Yes

20

04

- -

PK

I

Kor

ea

Yes

20

00

24

45

PIN

& P

KI

2 (2

)

1 (1

)

3 (3

) L

uxem

burg

Y

es

?

M

exic

o Y

es /1

-

- -

Net

herl

ands

N

o 20

05

- -

(1

)

(2)

NZ

Y

es

2002

10

-

SS

L

3 (3

)

2 (2

) 1

(1)

N

orw

ay

Yes

20

01

23

40

PIN

?

? ?

?

Pol

and

No

2006

P

ortu

gal

Yes

20

00

30

100

PIN

/ pas

swor

d 3

(1)

2

1

(kio

sk)

(2)

Slov

akia

Y

es

2003

-

1 P

IN &

PK

I 3

(3)

2

(2)

1 (1

)

Spa

in

Yes

19

99

9 15

P

KI

2 (2

)

1 (1

)

S

wed

en

Yes

20

01

4 15

P

KI

1 (2

)

(1)

Sw

itze

rlan

d N

o (2

006)

T

urke

y N

o 20

05

- -

PK

I (1

)

U

K C

&E

Y

es

2003

1

5 D

ig. C

erti

f.

2 (1

)

3 (3

)

1 (2

) /1

. Aus

tral

ia—

for

EL

S, a

uthe

ntic

atio

n ch

eck

and

pass

wor

d; C

anad

a—E

DI

thro

ugh

fina

ncia

l ins

titu

tion

s w

ebsi

te; I

taly

—ta

xpay

ers

can

file

via

the

Inte

rnet

, whi

le ta

x pr

ofes

sion

als

mus

t use

e-

file

arr

ange

men

ts; V

AT

pay

ers

can

also

pre

sent

thei

r re

turn

s at

ban

ks o

r po

st o

ffic

es w

hich

mus

t cap

ture

all

req

uisi

te r

elev

ant d

ata

and

tran

smit

thes

e el

ectr

onic

ally

to th

e ta

x ag

ency

; ban

ks a

nd

post

off

ices

are

rei

mbu

rsed

by

the

reve

nue

auth

orit

y fo

r th

e co

st o

f th

is s

ervi

ce (

on a

vera

ge ���� ��� ���������������

�������� � �� ���

���� �������M

exic

o—V

AT

is in

clud

ed w

ith

PIT

and

CIT

re

turn

s.

71

Tab

le 1

7. U

se o

f E

lect

roni

c F

iling

(EF

) for

Em

ploy

ers’

Pay

roll

Rep

orts

—20

04

M

edia

use

d fo

r E

F (

rank

ed b

y cu

rren

t an

d (f

utur

e) v

olum

es)

/1

C

ount

ry

EF

in u

se

Yea

r of

in

trod

ucti

on

(act

ual o

r pl

anne

d)

% o

f re

turn

s e-

file

d in

last

fu

ll ye

ar

Tar

get

%

for

late

st

year

Kin

d of

sec

urit

y in

us

e In

tern

et

Pho

ne

syst

em

Tax

pr

ofes

sion

al

Oth

er 3

rd

part

y pr

ovid

er

Oth

er

Aus

tral

ia

Yes

19

90’s

76

/1

- -

2 (2

)

1

(1)

A

ustr

ia *

Y

es

1994

95

95

P

IN

1 (1

)

2 (2

)

B

elgi

um

Yes

20

02

40

65

PK

I

1(1)

Can

ada

Yes

19

68

65

? P

IN a

nd W

AC

2

(2)

1

(1)

Cze

ch R

ep.*

N

o -

- -

- -

(1)

- -

(2)

- -

Den

mar

k/2

Yes

19

99

75

77

PIN

& P

KI

2 (2

)

3 (

3)

1 (1

)

Fin

land

/ 2

Yes

19

96

50

60

PIN

& n

et b

ank

ID

1 (1

)

2 (2

) F

ranc

e **

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble

/1 *

****

****

****

****

****

****

****

****

****

****

****

****

****

****

**

Ger

man

y*

?

Gre

ece

No

- -

- -

1- f

lopp

y?

Hun

gary

Y

es

1999

1

2 P

KI

(2)

1

(1)

2

(2)

flop

py

Icel

and

/2

Yes

20

02

14

18

SS

L, P

IN

2 (1

)

3 (2

) 4

(3)

1-

flo

ppy

Irel

and

* Y

es

2000

19

20

P

KI

3 (2

)

4 (3

)

2 (1

) 1

(4)-

flo

ppy

Ital

y*

Yes

19

98

100

/1

100

P

IN &

PK

I 2

(2)

1

(1)

3 (3

)

Japa

n*

Yes

20

04

- -

PK

I

Kor

ea*

Yes

20

00

58

85

PK

I &

PIN

1

(1)

2

(2)

3

(3),

4 (

4) /2

L

uxem

burg

* N

o 20

10

- -

- -

- -

- -

Mex

ico*

Y

es

2001

61

70

P

IN

1 (1

) (3

) 2

(2)

(4

)- k

iosk

N

ethe

rlan

ds*

? ?

? ?

? ?

? ?

? ?

NZ

* Y

es

2001

88

-

SS

L

1 (2

)

2 (1

)

N

orw

ay /2

N

o ?

98-9

9 99

P

IN

1

(1)

P

olan

d*

No

?

P

ortu

gal

Yes

20

03

7 10

0 P

IN/ p

assw

ord

1 (1

)

(2)

(kio

sk)

Slo

vaki

a*

Yes

20

03

- 1

PIN

& P

KI

4 (3

)

2 (2

) 1

(1)

3 S

pain

Y

es

1999

5

20

PK

I 2

(2)

1

(1)

3

(3)-

flo

ppy

Sw

eden

/2

Yes

19

79

99

99

- (1

)

1-ta

pe/d

isc

(2)

Sw

itze

rlan

d N

o (2

005)

T

urke

y*

No

- -

- -

U

K I

RD

* Y

es

2000

17

15

U

ser

ID/ p

assw

ord

5 (3

)

2 (2

) 1

(1)

3-E

DI,

4-

EL

S

US

A

Yes

19

94

15

20

Enc

rypt

ed

3 1

(3)

2- m

ag ta

pe

* F

or th

e co

untr

ies

indi

cate

d, e

mpl

oyee

taxp

ayer

s ar

e ge

nera

lly

not r

equi

red

to f

ile

annu

al ta

x re

turn

s ow

ing

to th

e us

e of

spe

cial

cum

ulat

ive

wit

hhol

ding

arr

ange

men

ts.

/1. A

ustr

alia

—B

alan

ce o

f re

port

s ar

e pr

oces

sed

by im

agin

g an

d O

CR

sof

twar

e; D

enm

ark,

Fin

land

, Ice

land

, Nor

way

, and

Sw

eden

—In

thes

e co

untr

ies,

the

reve

nue

auth

orit

y pr

epar

es

stat

emen

ts o

f in

com

e an

d ta

x li

abil

itie

s (u

sing

em

ploy

ers’

inco

me

repo

rts

and

othe

r in

form

atio

n) th

at a

re s

ent t

o ta

xpay

ers

and

for

man

y re

quir

e no

fur

ther

adj

ustm

ent;

Fra

nce—

empl

oyer

s ar

e re

quir

ed to

wit

hhol

d ta

x so

urce

in r

espe

ct o

f so

cial

con

trib

utio

ns (

but n

ot p

erso

nal i

ncom

e ta

x) a

nd r

emit

thes

e am

ount

s to

the

soci

al s

ecur

ity

agen

cy. U

nder

thes

e ar

rang

emen

ts, e

mpl

oyer

s re

port

de

tail

s of

wag

es p

aid,

am

ount

s w

ithh

eld,

etc

., to

the

soci

al s

ecur

ity

agen

cy w

hich

mak

es th

is in

form

atio

n av

aila

ble

to th

e ta

x bo

dy;

Ital

y—ta

x pr

ofes

sion

als

mus

t use

e-f

ile

arra

ngem

ents

, em

ploy

ers

can

also

pre

sent

them

at b

anks

or

post

off

ices

whi

ch m

ust c

aptu

re a

ll r

equi

site

rel

evan

t dat

a an

d tr

ansm

it th

ese

elec

tron

ical

ly to

the

tax

agen

cy; b

anks

and

pos

t off

ices

are

rei

mbu

rsed

by

the

reve

nue

auth

orit

y fo

r th

e co

st o

f th

is s

ervi

ce w

hich

in 2

003

cove

red

arou

nd 2

7% o

f re

turn

s; K

orea

—de

dica

ted

kios

k an

d fl

oppy

dis

c.

72

Tab

le 1

8. U

se o

f In

cent

ives

and

Ind

ucem

ents

for

Ele

ctro

nic

Fili

ng: P

erso

nal I

ncom

e T

ax (

PIT

)—20

04

In

cent

ives

or

indu

cem

ents

intr

oduc

ed o

r pl

anne

d

Cou

ntry

F

aste

r re

fund

s of

tax

L

onge

r fi

ling

peri

ods

Stre

amlin

ing

of t

ax r

etur

n in

form

atio

n

Man

dato

ry

requ

irem

ent

unde

r la

w

Fre

e us

e/ a

cces

s to

fili

ng

soft

war

e

On-

line

help

/ser

vice

fa

cilit

y

Tar

gete

d m

ail-

out

prom

otio

ns

Tax

cre

dits

/ m

onet

ary

ince

ntiv

es

Oth

er

Aus

tral

ia

�

�

�

�

Aus

tria

�

�

�

�

B

elgi

um

�

�

�

�

Can

ada

�

�

/1

�

Den

mar

k

�

�

�

�

F

inla

nd

Fra

nce

�

�

�

�

�

Ger

man

y �

�

�

Gre

ece

�

�

�

�

Hun

gary

�

�

�

Icel

and

�

�

�

/1

Irel

and

�

�

�

�

�

It

aly

�

�

�

�/1

�

�

�

Japa

n

�

�

K

orea

�

�

�

�

� /1

L

uxem

burg

-

- -

- -

- -

- -

M

exic

o �

�

/1

�

�

�

N

ethe

rlan

ds

NZ

�

�

�

Nor

way

�

�

�

�

Po

land

-

- -

- -

- -

- -

P

ortu

gal

�

�

�

�

�

�

Slo

vaki

a �

�

�

�

�

Spa

in

�

�

�

�

�

S

wed

en

�

�

�

�

�

S

wit

zerl

and

�

�

�

�

Tur

key

�

�

UK

IR

D

�

�

�

�

�

U

SA

�

�

�

�

�

/1. C

anad

a—pr

ovid

ed, b

ut li

mit

ed; I

cela

nd—

Var

ious

dat

a ac

cess

ible

at “

My

page

s”, f

ree

cert

ifie

d el

ectr

onic

cop

ies

of ta

x re

turn

s (n

ow u

p to

3 y

ears

bac

k), a

nd d

igit

ally

sig

ned

(PK

I);

Ital

y—In

divi

dual

s ca

n e-

file

thei

r ow

n re

turn

s or

pre

sent

them

at b

anks

or

post

off

ices

whi

ch m

ust t

rans

mit

them

ele

ctro

nica

lly

to ta

x ag

ency

, tax

inte

rmed

iari

es m

ust e

-fil

e al

so; K

orea

—ta

x de

duct

ion

for

e-fi

ler;

Mex

ico—

for

busi

ness

es w

ith

inco

me

over

1.7

5M p

esos

, or

othe

r in

divi

dual

s w

ith

inco

me

over

0.3

M p

esos

.

73

T

able

19.

Use

of

Ince

ntiv

es a

nd I

nduc

emen

ts f

or E

lect

roni

c F

iling

: C

orpo

rate

Inc

ome

Tax

(C

IT) —

2004

Ince

ntiv

es o

r in

duce

men

ts in

trod

uced

or

plan

ned

C

ount

ry

Fas

ter

refu

nds

of

tax

Lon

ger

filin

g pe

riod

s St

ream

linin

g of

tax

ret

urn

info

rmat

ion

Man

dato

ry

requ

irem

ent

unde

r la

w

Fre

e us

e/

acce

ss t

o fi

ling

soft

war

e

On-

line

help

/ser

vice

fa

cilit

y

Tar

gete

d m

ail-

out

prom

otio

ns

Tax

cre

dits

/ m

onet

ary

ince

ntiv

es

Oth

er

Aus

tral

ia

�

�

�

A

ustr

ia

�

�

�

/1

�

B

elgi

um

Can

ada

�

�

/1

D

enm

ark

Fin

land

�

Fra

nce

�

�/1

�

G

erm

any

????

????

?

Gre

ece

Hun

gary

�

�

/1

�

�

Icel

and

�

�

�

/1

Irel

and

�

�

�

/1

�

�

Ital

y

�/1

�

�

Ja

pan

�

�

Kor

ea

�

�

�

�

�

L

uxem

burg

-

- -

- -

- -

- -

M

exic

o �

�

/1

�

�

�

N

ethe

rlan

ds

�

/1

NZ

�

�

�

�

N

orw

ay

�

�

�

�

Pola

nd

- -

- -

- -

- -

-

Por

tuga

l �

�

�

�

�

�

S

lova

kia

�

�

�

�

�

S

pain

�

�

� /1

�

�

�

Sw

eden

�

�

�

�

�

Sw

itze

rlan

d �

�

�

Tur

key

�

�

UK

IR

D

�

�

�

�

�

U

SA

�

�

�

�

/1

. Aus

tria

—fo

r al

l com

pani

es w

hich

hav

e In

tern

et a

cces

s an

d an

nual

turn

over

> ����������C

anad

a—C

RA

has

mai

led

uniq

ue w

eb a

cces

s co

des

to a

larg

e nu

mbe

r of

cor

pora

tion

s du

ring

the

firs

t yea

r. T

his

prac

tice

has

sin

ce b

een

repl

aced

by

othe

r m

etho

ds o

f ei

ther

get

ting

a w

eb a

cces

s co

de o

r by

the

regi

stra

tion

of

clie

nt r

epre

sent

ativ

es w

ho c

an f

ile

any

num

ber

of r

etur

ns o

n be

half

of

thei

r cl

ient

s; F

ranc

e— A

ll c

ompa

nies

wit

h tu

rnov

er >

��1

5 m

illi

on p

er a

nnum

or

that

re

owne

d (o

ver

50%

) by

a c

ompa

ny w

hose

ass

ets

or tu

rnov

er >

���

00 m

illi

on (�

450

mil

lion

in 2

005)

; H

unga

ry—

for

larg

est 1

0,00

0 ta

xpay

ers;

Ire

land

—m

anda

tory

fil

ing

prop

osed

fro

m 1

/1//

2007

; Ice

land

—V

ario

us d

ata

acce

ssib

le a

t “M

y pa

ges”

, fre

e ce

rtif

ied

elec

tron

ic c

opie

s of

tax

retu

rns

(now

up

to 3

yea

rs b

ack)

, and

dig

ital

ly s

igne

d (P

KI)

; Ita

ly—

com

puls

ory

for

all c

ompa

nies

/ em

ploy

ers,

and

tax

inte

rmed

iari

es; K

orea

—ta

x de

duct

ion

for

e-fi

ler;

Mex

ico—

for

all c

ompa

nies

fr

om J

anua

ry 2

003;

Net

herl

ands

—m

anda

tory

for

all

bus

ines

ses

wit

h co

mpu

ters

fro

m 2

005;

Spa

in—

taxp

ayer

s w

ith

annu

al s

ales

> ���������� �������

; USA

- m

anda

tory

for

larg

e co

rpor

atio

ns (

asse

ts >

$50

mil

lion

) an

d ex

empt

bod

ies

(ass

ets

> $

100

mil

lion

fro

m 2

006

(for

the

2005

fis

cal y

ear)

.

74

Tab

le 2

0. U

se o

f In

cent

ives

and

Ind

ucem

ents

for

Ele

ctro

nic

Fili

ng:

Val

ue A

dded

Tax

(V

AT

)—20

04

In

cent

ives

or

indu

cem

ents

intr

oduc

ed o

r pl

anne

d

Cou

ntry

F

aste

r re

fund

s of

ta

x

Lon

ger

filin

g pe

riod

s St

ream

linin

g of

tax

ret

urn

info

rmat

ion

Man

dato

ry

requ

irem

ent

unde

r la

w

Fre

e us

e/

acce

ss t

o fi

ling

soft

war

e

On-

line

help

/ser

vice

fa

cilit

y

Tar

gete

d m

ail-

out

prom

otio

ns

Tax

cre

dits

/ m

onet

ary

ince

ntiv

es

Oth

er

Aus

tral

ia

�

�/1

�

�

A

ustr

ia

�

�/1

�

Bel

gium

�

�

�

Can

ada

�

�

Cze

ch R

ep.

�

D

enm

ark

�

�

�

�

�

/1

Fin

land

�

Fra

nce

�

/1

�

�

�

Ger

man

y

�/1

�

Gre

ece

�

�/1

�

�

H

unga

ry

�

�/1

�

�

Ic

elan

d

�

�

�

Irel

and

�

�/1

�

�

It

aly

�

�

�

Ja

pan

�

�

Kor

ea

�

�

�

�

�

L

uxem

burg

M

exic

o �

�

/1

�

�

�

N

ethe

rlan

ds

�

/1

NZ

�

�

�

�

N

orw

ay

�

�

�

/1

�

�

�

Po

land

-

- -

- -

- -

- -

P

ortu

gal

�

�

�

�

�

�

Slo

vaki

a �

�

�

�

�

Spa

in

�

�

�

/1

�

�

�

S

wed

en

�

�

�

�

Sw

itze

rlan

d �

�

�

�

T

urke

y

�

�

U

K C

&E

�

�

�

/1 A

ustr

alia

—fo

r de

sign

ated

larg

e bu

sine

sses

; Aus

tria

- sa

me

requ

irem

ent a

s fo

r co

rpor

ate

inco

me

tax;

Den

mar

k—sm

all t

ax c

redi

t pro

vide

d in

200

3-04

; Fra

nce—

All

com

pani

es w

ith

turn

over

>

��1

5 m

illi

on p

er a

nnum

or

that

re

owne

d (o

ver

50%

) by

a c

ompa

ny w

hose

ass

ets

or tu

rnov

er >

���

00 m

illi

on (�

450

mil

lion

in 2

005)

; Gre

ece—

man

dato

ry f

or la

rge

ente

rpri

ses;

Hun

gary

—fo

r la

rges

t 10,

000

taxp

ayer

s; I

rela

nd—

man

dato

ry f

ilin

g pr

opos

ed f

rom

01/

01/2

007;

Ita

ly—

com

puls

ory

for

all c

ompa

nies

, em

ploy

ers,

and

tax

inte

rmed

iari

es; K

orea

—ta

x de

duct

ion

for

e-fi

ler;

M

exic

o—se

e P

IT a

nd C

IT; N

ethe

rlan

ds—

man

dato

ry f

or a

ll b

usin

esse

s w

ith

com

pute

rs f

rom

200

5;N

orw

ay—

elec

tron

ic f

ilin

g re

quir

ed f

or r

egul

ar (

i.e. b

imon

thly

) fi

lers

fro

m M

ay/ J

une

2004

; Sp

ain—

see

com

men

ts f

or c

orpo

rate

tax.

75

Tab

le 2

1. U

se o

f In

cent

ives

and

Ind

ucem

ents

for

Ele

ctro

nic

Fili

ng:

Em

ploy

er P

ayro

ll R

epor

ts (

EP

R)—

2004

Ince

ntiv

es o

r in

duce

men

ts in

trod

uced

or

plan

ned

C

ount

ry

Fas

ter

refu

nds

of t

ax

Lon

ger

filin

g pe

riod

s St

ream

linin

g of

ret

urn

info

rmat

ion

Man

dato

ry

requ

irem

ent

unde

r ta

x la

w

Fre

e us

e/ a

cces

s to

fili

ng

soft

war

e

On-

line

help

/ser

vice

fa

cilit

y

Tar

gete

d m

ail-

out

prom

otio

ns

Tax

cre

dits

/ m

onet

ary

ince

ntiv

es

Oth

er

Aus

tral

ia

�

/1

Aus

tria

�

�

�

Bel

gium

�

�

�

Can

ada

�

/1

Den

mar

k

�

�

�

�

�/1

F

inla

nd

�

/1

�

F

ranc

e **

****

****

****

****

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Ger

man

y

�

�

G

reec

e

H

unga

ry

�

�/1

�

Icel

and

�

�

�

Ir

elan

d �

�

/1

�

�

Ital

y

� /1

�

�

Ja

pan

�

�

Kor

ea

�

�

�

�

�

L

uxem

burg

-

- -

- -

- -

- -

- M

exic

o �

�

�

�

�

Net

herl

ands

N

Z

�

�

Nor

way

�

�

�

Pola

nd

- -

- -

- -

- -

- -

Por

tuga

l �

�

�

�

�

�

Sl

ovak

ia

- -

- -

- -

- -

- -

Spa

in

�

�

�

/1

�

�

Swed

en

- -

- -

- -

- -

- -

Sw

itze

rlan

d

T

urke

y

�

�

U

K I

RD

�

�

/1

�

�

�

� /1

U

SA

�

/1. A

ustr

alia

—un

der

the

law

s in

pla

ce, w

here

a ta

xpay

er h

as th

e ab

ility

to r

epor

t dat

a in

ele

ctro

nic

form

, the

re is

a r

equi

rem

ent t

o do

so;

in p

ract

ical

term

s, a

ny e

mpl

oyer

who

use

s a

com

pute

r ba

sed

payr

oll s

yste

m is

req

uire

d to

pro

vide

the

info

rmat

ion

elec

tron

ical

ly; C

anad

a—E

mpl

oyer

s w

ith

mor

e th

an 5

00 e

mpl

oyee

inco

me

repo

rts

are

requ

ired

to f

ile

elec

tron

ical

ly, s

anct

ions

app

ly

unde

r la

w f

ro n

on-c

ompl

ianc

e; D

enm

ark—

smal

l tax

cre

dit p

rovi

ded

in 2

003-

04; F

inla

nd—

for

empl

oyer

s (i

ncor

pora

ted)

wit

h m

ore

than

40

empl

oyee

s; H

unga

ry—

for

larg

est 1

0,00

0 ta

xpay

ers;

Ir

elan

d—m

anda

tory

fil

ing

prop

osed

fro

m 0

1/01

/200

7; I

taly

—co

mpu

lsor

y fo

r al

l com

pani

es/ e

mpl

oyer

s; K

orea

—ta

x de

duct

ion

for

e-fi

ler;

Mex

ico—

see

PIT

and

CIT

; Spa

in—

as f

or C

T; U

K—

Em

ploy

ers

wit

h m

ore

than

250

em

ploy

ees

mus

t fil

e ye

ar-e

nd r

etur

ns e

lect

roni

call

y fr

om M

ay 2

005;

sm

all b

usin

esse

s w

ith

few

er th

an 5

0 em

ploy

ees

do n

ot h

ave

to f

ile

on li

ne ti

ll 2

009/

10;

ince

ntiv

e of

up

to £

825

tax

free

for

sm

all e

mpl

oyer

s to

e-f

ile

from

200

4-05

.

76

Tab

le 2

2. P

aym

ent F

acili

ties

Ava

ilabl

e fo

r T

axpa

yers

—20

04

T

ypes

of

tax

paym

ent

faci

litie

s av

aila

ble

(and

ran

king

in t

erm

s of

use

)

Cou

ntry

P

hone

ban

king

Se

rvic

e D

irec

t on

line

paym

ent

D

irec

t de

bit

P

aym

ent

kios

k

Mai

led

cheq

ue

Per

sona

l pay

men

ts

at a

gent

or

tax

body

C

redi

t/ d

ebit

ca

rd

Ince

ntiv

es f

or

use

Aus

tral

ia

�(3

) �

(3)

� (

5)

�

(2)

�

(1)

Yes

/1

Aus

tria

� (

2)

� (

3)

� (

1)

Y

es /1

B

elgi

um /1

-

- -

- -

- -

- C

anad

a �

(4)

�

(3)

�

(5)

� (

1)

� (

2)

� (

6)

C

zech

Rep

. �

(2)

�

(3)

x

� (

1)

x �

(4)

x

D

enm

ark

�

(1)

�

(4)

� (

2)

� (

3)

Y

es /1

F

inla

nd

�

�

�

Yes

/1

Fra

nce

�

(1)

�

(1)

� (

2)

� (

3)

Y

es /1

G

erm

any

� (

1)

G

reec

e �

�

�

�

H

unga

ry

�

�

Icel

and

�

(3)

�

(1)

� (

4)

� (

2)

Y

es /1

Ir

elan

d

� (

4)

� (

1)

�

(2)

�

(3)

Yes

/1

Ital

y

� (

2)

� (

2)

�

(3)

�

(1)

Yes

/1

Japa

n

� (

3)

� (

2)

� (

1)

Kor

ea

� (

2)

� (

2)

� (

3)

� (

4)

�

(1)

L

uxem

burg

�

(1)

�(1

)

M

exic

o �

(4)

�

(2)

�

(3)

�

(1)

N

ethe

rlan

ds/1

-

- -

- -

- -

- N

Z

�

(3)

�

(2)

� (

1)

� (

4)

Nor

way

�

�

�

�

�

Pol

and

�

�

�

P

ortu

gal

�(5

) �

(4)

�

(1)

�(2

) �

(3)

Slo

vaki

a

� (

1)

Spa

in

�

(2)

� (

1)

� (

3)

S

wed

en

� (

2)

� (

1)

�

(3)

S

wit

zerl

and

�

(2)

�

(1)

�

(3)

T

urke

y

�

�

�

UK

IR

D

� (

4)

� (

5)

�(1

)

� (

2)

� (

3)

UK

C&

E

�

�

�

U

SA

�

(3)

�

(2)

�

(1)

�

(4)

�

(5)

Y

es /1

/1

. Aus

tral

ia—

VA

T ta

xpay

ers

get l

onge

r to

fil

e re

turn

s an

d pa

y; A

ustr

ia—

info

rmat

ion

cam

paig

n; B

elgi

um a

nd N

ethe

rlan

ds—

paym

ents

thro

ugh

bank

s on

ly; D

enm

ark—

no b

ank

fees

for

el

ectr

onic

pay

men

ts; F

inla

nd—

paym

ent b

y ch

eque

is d

isco

urag

ed; F

ranc

e—el

ectr

onic

pay

men

t is

man

dato

ry f

or la

rge

com

pani

es; I

cela

nd—

For

VA

T a

nd E

PR

fil

ed e

lect

roni

call

y,

info

rmat

ion

is s

ent t

o th

e Ic

elan

dic

Ban

ks D

ata

Cen

tre,

so

thos

e w

ith

acce

ss to

thei

r ba

nk o

n th

e w

eb c

an p

ay w

hat t

hey

owe

wit

h “o

ne c

lick

”; I

rela

nd—

3 w

eek

exte

nsio

n to

fil

ing

date

for

in

divi

dual

s; I

taly

—in

form

atio

n ca

mpa

ign

to e

xpla

in s

ecur

ity

of e

-pay

men

ts; U

K I

RD

— F

rom

inco

me

tax

year

200

4/05

, em

ploy

ers

payi

ng e

lect

roni

call

y ha

ve a

late

r pa

ymen

t dat

e of

22n

d of

the

mon

th (

for

year

s pr

ior

to 0

4/05

and

for

thos

e pa

ying

by

a no

n el

ectr

onic

pay

men

t met

hod

the

paym

ent d

ate

is 1

9th)

; for

all

oth

er c

usto

mer

s pa

ying

ele

ctro

nica

lly

and

empl

oyer

s pa

ying

el

ectr

onic

ally

for

yea

rs 2

003/

04 a

nd e

arli

er th

ere

is a

one

-day

con

cess

ion

(the

eff

ecti

ve d

ate

of p

aym

ent i

s th

e ba

nk-w

orki

ng d

ay p

rior

to th

e da

te th

e pa

ymen

t rea

ches

our

ban

k ac

coun

t); U

nite

d

77

Stat

es—

Aut

omat

ic e

nrol

men

t of

all n

ew b

usin

esse

s; r

ebat

e of

late

pay

men

t pen

alty

upo

n su

bseq

uent

use

of

EF

TP

S f

or f

our

quar

ters

; cre

dit c

ard

paym

ent r

emin

ders

; 365

/24/

7 cu

stom

er s

ervi

ce;

elec

tron

ic a

ckno

wle

dgem

ent/

conf

irm

atio

n; li

mit

ed r

ebat

es o

f cr

edit

car

d co

nven

ienc

e fe

es, m

ulti

ples

of

rew

ard

poin

ts f

or u

sing

cre

dit c

ards

.

78

Tab

le 2

3. E

lect

roni

c C

redi

ting

of

Ref

unds

to

Tax

paye

rs fo

r M

ajor

Tax

es—

2004

Man

dato

ry (

M)

or v

olun

tary

(V

) cr

edit

ing

of t

ax r

efun

ds t

o ta

xpay

ers’

ban

k ac

coun

ts

C

ount

ry

Per

sona

l inc

ome

tax

Cor

pora

te in

com

e ta

x V

alue

add

ed t

ax

Oth

er t

axes

A

ustr

alia

V

n.

a M

Aus

tria

V

V

V

Bel

gium

M

M

V

M

C

anad

a V

V

V

V

C

zech

Rep

. V

V

V

V

D

enm

ark

V

/1

V /1

V

/1

V /1

F

inla

nd

V

V

V

V

Fra

nce

V

n.a

V

V

Ger

man

y M

M

M

M

G

reec

e V

n.

a V

n.

a H

unga

ry

V

M

M

- Ic

elan

d V

n.

a n.

a n.

a Ir

elan

d n.

a n.

a M

n.

a It

aly

V

V

V

V

Japa

n V

V

V

V

K

orea

V

V

V

V

L

uxem

burg

V

V

-

- M

exic

o M

M

M

M

N

ethe

rlan

ds

M

M

M

M

NZ

V

M

M

M

N

orw

ay

V

V

V

V

Pol

and

V

M

M

V

Por

tuga

l V

V

V

V

S

lova

kia

V

V

V

V

Spa

in

V

V

V

V

Sw

eden

V

V

V

V

S

wit

zerl

and

V

V

V

V

Tur

key

V

V

V

V

UK

IR

D

V

V

n.a

V

UK

C&

E

n.a

n.a

US

A

V

V

n.a

V

n.a—

serv

ice

not a

vail

able

or

not a

ppli

cabl

e.

/1

. Den

mar

k—la

w r

ecen

tly

pass

ed m

akin

g it

man

dato

ry f

or ta

xpay

ers,

incl

udin

g en

terp

rise

s, to

nom

inat

e a

bank

acc

ount

fro

m 2

006.

79

Tab

le 2

4. U

se o

f E

mai

l for

Tax

Adm

inis

trat

ion

Pur

pose

s

C

ount

ry

Em

ail i

s us

ed (�

) or

pl

anne

d

Fre

e-fo

rm

(F)

or

cons

trai

ned

(C)

Secu

rity

or

priv

acy

cont

rols

Nat

ure

of u

ses

of e

mai

l—ta

xpay

er-i

niti

ated

em

ail

Oth

er c

omm

ents

Aus

tral

ia

�

Bot

h Y

es /1

C

lien

t con

tact

—in

tera

ctio

ns a

nd in

form

atio

n pr

ovis

ion,

re

crui

tmen

t act

ivit

y, c

omm

unic

atio

n w

ith

othe

r go

vern

men

t age

ncie

s

Aro

und

3 m

illi

on e

duca

tion

/ mar

keti

ng e

mai

ls

(200

3); a

roun

d 45

,000

inte

ract

ion

type

em

ail;

de

libe

rate

str

ateg

y to

min

imiz

e (*

) A

ustr

ia

�

F

No

Gen

eral

and

spe

cifi

c in

form

atio

n re

ques

ts, a

nd

com

plai

nts

Ann

ual v

olum

e ar

ound

40,

000

Bel

gium

�

C

Y

es

-

Can

ada

x N

ot a

ppli

cabl

e C

zech

Rep

. �

F

N

o G

ener

al in

form

atio

n re

ques

ts

D

enm

ark

�

Bot

h N

o In

form

atio

n m

ail t

o ta

xpay

ers

whe

n de

clar

atio

ns a

re

read

y A

roun

d 2.

25 m

illi

on e

mai

ls p

er a

nnum

. Cli

ent

spec

ific

info

rmat

ion

is n

ot in

clud

ed in

em

ails

F

inla

nd

x (p

lann

ed)

Not

app

lica

ble

Use

of

emai

l not

enc

oura

ged

at th

is ti

me

Fra

nce

�

Bot

h N

o A

ny to

pics

but

mai

nly

on li

ne s

ervi

ces,

tax

paym

ents

, an

d ta

x ru

les

Ann

ual v

olum

e of

aro

und

120,

000

/yea

r. P

lan

to

offe

r ex

chan

ge o

f cl

ient

spe

cifi

c in

form

atio

n in

20

05 w

ith

a P

KI

base

d so

lutio

n G

erm

any

�

F

No

?

Gre

ece

�

Bot

h N

o G

ener

al in

quir

ies—

arou

nd 8

00 /d

ay

H

unga

ry

�

Bot

h Y

es

?

Icel

and

�

F

Yes

/1

Tec

hnic

al q

uest

ions

re

e-fi

ling

and

for

ms

com

plet

ion

Aro

und

100,

000

subs

crip

tion

s, r

epli

es a

nd

rem

inde

rs a

lso

sent

to ta

xpay

ers

Irel

and

�

F

No

/1

Gen

eral

info

rmat

ion

wit

hout

sen

siti

ve d

etai

ls

Ann

ual v

olum

e of

aro

und

1 m

illi

on; s

ecur

e sy

stem

to b

e in

trod

uced

by

end-

2004

It

aly

�

F

No

Sim

ple

ques

tion

s no

t req

uiri

ng in

terp

reta

tion

of

law

or

ruli

ngs

12,6

00 tr

ansa

ctio

ns in

200

3

Japa

n �

F

N

o U

se o

f em

ail w

ith

taxp

ayer

s fo

r pr

ovis

ion

of

info

rmat

ion

(i.e

. non

-cli

ent s

peci

fic

Kor

ea

�

Bot

h N

o ?

? L

uxem

burg

x

n.a

n.a

Mex

ico

�

F

Yes

/1

Info

rmat

ion

on ta

xes,

ann

ual r

etur

ns a

nd e

-fil

ing

2003

vol

ume

of 1

15,8

49

Net

herl

ands

x

N

Z

�

Bot

h Y

es /1

G

ener

al ta

x an

d so

cial

pol

icy

issu

es

Low

vol

ume

and

serv

ice

not p

ublic

ized

due

to

sett

ing

expe

ctat

ions

on

serv

ice

deli

very

N

orw

ay

�

F

Yes

/1

Gen

eral

info

rmat

ion,

no

sens

itiv

e in

form

atio

n ?

Pol

and

�

F

? A

nsw

ers

to g

ener

al q

uest

ions

P

ortu

gal

�

C

x T

o an

swer

que

stio

ns a

bout

taxe

s, la

ws,

com

plai

nts

and

prov

ide

gene

ral i

nfor

mat

ion

Slo

vaki

a �

F

N

o W

ritt

en r

espo

nses

to ta

x qu

estio

ns

Aro

und

6,00

0 pe

r ye

ar

Spa

in

�

F

Yes

/1

Info

rmat

ion

on r

efun

d ta

xes

and

gene

ral i

nfor

mat

ion;

no

sen

sitiv

e in

form

atio

n 13

,500

per

yea

r

Sw

eden

�

B

oth

No

Str

uctu

red

non-

pers

onal

info

rmat

ion

Abo

ut 1

50,0

00 p

er y

ear

Sw

itze

rlan

d �

F

N

o A

ny to

pics

N

o tr

ansf

er o

f in

divi

dual

dat

a th

roug

h em

ail

80

C

ount

ry

Em

ail i

s us

ed (�

) or

pl

anne

d

Fre

e-fo

rm

(F)

or

cons

trai

ned

(C)

Secu

rity

or

priv

acy

cont

rols

Nat

ure

of u

ses

of e

mai

l—ta

xpay

er-i

niti

ated

em

ail

Oth

er c

omm

ents

Tur

key

x **

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

U

K I

RD

�

C

/2

Yes

/1

Tec

hnic

al in

quir

ies

from

e-b

usin

ess

cust

omer

s, ta

x in

quir

ies

from

ove

rsea

s ta

xpay

ers,

tax

inqu

irie

s fr

om e

-bu

sine

ss c

usto

mer

s

Cur

rent

ly p

roce

ss a

roun

d 20

0,00

0 cu

stom

er

emai

ls p

er y

ear.

/3

UK

C&

E

�

F

Yes

/1

For

req

uest

s an

d su

pply

of

info

rmat

ion

Vol

ume

unkn

own

US

A

�

Bot

h Y

es /1

A

nsw

ers

to ta

x la

w q

uest

ions

A

roun

d 20

0,00

0 pe

r ye

ar

/1. A

ustr

alia

—vi

rus

and

cont

ent c

heck

ing;

Ice

land

— S

tart

ing

to u

se P

KI,

sec

ure

com

mun

icat

ion

thro

ugh

“My

page

s” u

sing

SSL

and

PIN

; Ire

land

—no

ne e

xcep

t vir

us s

cans

; M

exic

o—us

e of

fir

ewal

ls, a

utho

rize

d pe

rson

nel o

nly;

NZ

—us

e of

pro

xy s

erve

r on

fir

ewal

ls, e

xter

nal m

ail g

atew

ay s

cans

for

gov

ernm

ent m

ail t

hat i

s en

cryp

ted,

Gro

upw

ise

serv

er s

cans

in

tern

ally

for

con

tent

and

vir

uses

; Nor

way

—us

e vi

rus

and

spam

con

trol

s, a

nd li

mit

ed e

ncry

ptio

n; lo

okin

g at

opt

ions

for

enh

ance

d se

curi

ty, t

endi

ng to

fav

or P

KI

for

the

futu

re; S

pain

—se

curi

ty

cont

rols

(i.e

. dig

ital

cer

tifi

cate

) ap

plie

d w

hen

rece

ivin

g/se

ndin

g ta

xpay

er in

form

atio

n; U

K C

&E

—U

se o

f fi

rew

alls

at G

SI

(ant

i-vi

rus)

and

dep

artm

ent b

orde

rs, n

o pr

ivac

y fi

lter

s; U

K I

RD

—A

ll

web

ser

vice

s th

at c

olle

ct c

onfi

dent

ial d

ata

from

the

user

, use

sec

ure

faci

liti

es.

The

re a

re tw

o sc

enar

ios:

a)

regi

ster

ed I

R P

orta

l use

rs h

ave

a G

over

nmen

t Gat

eway

sec

ure

mai

lbox

they

use

to

com

mun

icat

e w

ith

the

IR; a

nd b

) In

tern

et u

sers

on

the

IR w

ebsi

te w

ho s

end

an e

-mai

l usi

ng a

str

uctu

red

form

– th

ese

page

s ar

e se

cure

(ht

tps)

whe

n th

e co

nten

t of

the

form

req

uire

s co

nfid

enti

al

data

col

lect

ion

– fo

r ex

ampl

e to

iden

tify

the

user

; U

S—st

rong

fir

ewal

l wit

h va

riou

s vi

rus

chec

kers

; ana

lysi

s in

cou

rse

to id

enti

fy s

ecur

ity

and

infr

astr

uctu

re c

hang

es n

eede

d fo

r w

ider

use

. /2

. UK

IR

D—

Use

web

-bas

ed s

truc

ture

d fo

rms

to c

olle

ct in

form

atio

n fr

om s

elec

ted

taxp

ayer

seg

men

ts; a

ppro

ach

prov

ed f

or li

mit

ed n

umbe

r of

cus

tom

er ty

pes

and

wil

l be

expa

nded

mor

e w

idel

y ov

er n

ext 1

-3 y

ears

. /3

. UK

IR

D—

The

se a

re s

plit

acr

oss

thre

e bu

sine

ss a

reas

: Ele

ctro

nic

Bus

ines

s U

nit –

dea

ls w

ith

tech

nica

l enq

uiri

es f

rom

e-b

usin

ess

cust

omer

s; C

entr

e fo

r N

on R

esid

ents

– d

eals

wit

h ta

x en

quir

ies

from

ove

rsea

s ta

xpay

ers;

and

Sec

ure

Por

tal f

or I

ndiv

idua

ls –

dea

ls w

ith

tax

enqu

irie

s fr

om e

-bus

ines

s cu

stom

ers.

81

Tab

le 2

5. U

se o

f C

all C

ente

rs in

Tax

Adm

inis

trat

ion—

2004

C

ount

ry

Cal

l cen

ters

ar

e us

ed

Nat

ure

of r

ole

perf

orm

ed

Co-

loca

ted

(C)

/ sep

arat

e(S)

? T

ax b

ody

staf

f or

ou

tsou

rced

? St

anda

rds

for

call

cent

re

conn

ecti

vity

A

ustr

alia

�

H

andl

e en

quir

ies

from

taxp

ayer

s an

d ta

x pr

ofes

sion

als

C

Tax

bod

y st

aff

Yes

—se

e T

able

13

Aus

tria

�

P

erso

nal a

dvic

e fo

r ta

xpay

ers

usin

g e-

serv

ices

C

T

ax b

ody

staf

f Y

es (

not d

escr

ibed

) B

elgi

um

C

anad

a �

R

esol

ve ta

xpay

ers’

issu

es

C

Tax

bod

y st

aff

Yes

—se

e T

able

13

Cze

ch R

ep.

x **

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

**

Den

mar

k x

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

F

inla

nd

�

Res

olve

taxp

ayer

s’ is

sues

and

pro

vide

per

sona

l adv

ice

C

Tax

bod

y st

aff

Yes

—se

e T

able

13

Fra

nce

�

Gen

eral

pho

ne a

nd e

mai

l enq

uiri

es f

rom

taxp

ayer

s S

T

ax b

ody

staf

f Y

es—

see

Tab

le 1

3 G

erm

any

�

Gen

eral

inqu

irie

s an

d e-

fili

ng h

elp

desk

?

Bot

h

No

Gre

ece

�

Ref

erra

l ser

vice

C

O

utso

urce

d

No

Hun

gary

�

R

esol

ve ta

xpay

ers’

issu

es

S

Tax

bod

y st

aff

No

Icel

and

� /1

R

esol

ve ta

xpay

ers’

issu

es

C

Tax

bod

y st

aff

? Ir

elan

d �

R

esol

ve is

sues

and

pro

vide

per

sona

l adv

ice

C

Tax

bod

y st

aff

Y

es—

see

Tab

le 1

3 It

aly

�

Res

olve

gen

eral

and

per

sona

l tax

paye

rs’

prob

lem

s S

T

ax b

ody

staf

f Y

es—

see

Tab

le 1

3 Ja

pan

�

/1

Ref

erra

l ser

vice

C

T

ax b

ody

staf

f N

o K

orea

�

In

tegr

ated

con

sulta

tion

ser

vice

for

all

for

ms

of c

onta

ct

S

Tax

bod

y st

aff

Yes

—se

e T

able

13

Lux

embu

rg

x **

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

M

exic

o �

R

esol

ve ta

xpay

ers’

issu

es a

nd p

rovi

de a

dvic

e B

oth

Bot

h /1

N

o- to

be

impl

emen

ted

late

r in

20

04

Net

herl

ands

�

R

esol

ve ta

xpay

ers’

que

stio

ns

C

Tax

bod

y st

aff

Yes

—se

e T

able

13

NZ

�

R

esol

ves

quer

ies

and

issu

es a

nd p

rovi

de a

dvic

e S

T

ax b

ody

staf

f

Yes

—se

e T

able

13

Nor

way

�

G

ener

al a

dvic

e, r

efer

ral a

nd in

form

atio

n pr

ovis

ion

B

oth

Bot

h /1

Y

es—

see

Tab

le 1

3 P

olan

d �

/1

Res

olve

taxp

ayer

s’ is

sues

C

T

ax b

ody

staf

f N

o P

ortu

gal

x **

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

**

Slo

vaki

a x

/1

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

S

pain

�

R

esol

ve ta

xpay

ers

ques

tion

s, o

ther

adm

inis

trat

ive

func

tion

s S

T

ax b

ody

staf

f Y

es—

see

Tab

le 1

3 S

wed

en

�

Res

olve

taxp

ayer

s’ q

uest

ions

C

T

ax b

ody

staf

f N

o S

wit

zerl

and

�

Res

olve

taxp

ayer

s’ is

sues

C

T

ax b

ody

staf

f

No

Tur

key

�

Rec

eive

and

res

pond

to ta

xpay

ers

com

plai

nts

and

refe

rral

ser

vice

S

T

ax b

ody

staf

f N

o U

K I

RD

�

R

esol

ve ta

xpay

ers’

issu

es a

nd p

rovi

de p

erso

nal a

dvic

e B

oth

Tax

bod

y st

aff

Yes

—se

e T

able

13

UK

C&

E

�

Res

olve

gen

eral

inqu

irie

s fr

om p

ubli

c an

d bu

sine

sses

C

T

ax b

ody

staf

f Y

es—

see

Tab

le 1

3 U

SA

�

R

esol

ve ta

xpay

ers’

issu

es &

pro

vide

tax

fili

ng a

ssis

tanc

e C

T

ax b

ody

staf

f /1

Y

es-

see

Tab

le 1

3 /1

. Ice

land

—on

ly u

sed

in p

eak

peri

ods;

Jap

an—

surv

ey r

espo

nse

refe

rred

onl

y to

pho

ne s

wit

chbo

ard

serv

ices

wit

h bo

rder

less

acc

ess

to a

ny ta

xpay

ers

and

prov

ided

fro

m e

ach

of 1

2 re

gion

al

offi

ces

and

139

maj

or lo

cal o

ffic

es; n

o ce

ntra

lize

d or

con

soli

date

d ph

one

inqu

iry

serv

ice

in p

lace

; Mex

ico—

one

outs

ourc

ed c

entr

e to

dea

l wit

h ge

nera

l adv

ice

on ta

x ob

liga

tion

s an

d se

rvic

es;

Nor

way

—on

e ce

ntre

(he

lp d

esk)

for

all

onl

ine

serv

ices

; Pol

and—

one

cent

re o

nly

cove

ring

2 o

f 16

reg

ions

; Slo

vaki

a—ne

w te

chno

logi

cal p

hone

cen

tre

buil

t in

2003

as

a ba

se f

or th

e es

tabl

ishm

ent o

f a

call

cen

tre;

US—

pilo

t pro

ject

(co

mm

ence

d in

Jan

uary

200

4) u

nder

way

for

out

sour

ce ta

x la

w s

uppo

rt; e

ntai

ls s

peci

fic

prop

ortio

n of

tax

law

app

lica

tion

s be

ing

rout

ed to

ex

tern

al p

rovi

der.

82

Tab

le 2

6. M

anag

emen

t of

Cal

l Cen

tre

Ope

rati

ons—

2004

Cou

ntry

P

hone

tra

ffic

sh

arin

g ar

rang

emen

ts

used

For

mal

qu

alit

y as

sess

men

t pr

ogra

m is

us

ed

Per

form

ance

sta

ndar

ds g

ener

ally

app

lied

Aus

tral

ia

�

�

Ans

wer

gen

eral

inqu

irie

s: 8

5% w

ithi

n 12

0 se

c, 8

5% w

ithi

n 30

0 se

c. (

non-

peak

).

Ans

wer

tax

prof

essi

onal

s: 9

0% w

ithi

n 12

0 se

c. (

all p

erio

ds),

wit

h av

erag

e w

ait <

30

secs

. A

ccur

acy:

90%

of

all c

alls

pas

s te

chni

cal q

uali

ty c

heck

(al

l per

iods

)

Aus

tria

�

x

Acc

ept 8

0% o

f ca

lls

wit

hin

20 s

ecs.

Bel

gium

C

anad

a �

�

C

onne

ctiv

ity: A

nsw

er 8

0% w

ithin

120

sec

s.; c

all a

cces

sibi

lity-

40-

60%

; cal

ler

acce

ssib

ility

- 80

% (

indi

vidu

als)

, 90%

(bu

sine

ss);

ca

lls

aban

done

d- 1

0-15

%; a

vera

ge r

espo

nse-

50-7

0 se

cs; o

ccup

ancy

- 85

%; A

ccur

acy:

90%

Cze

ch R

ep.

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* D

enm

ark

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* F

inla

nd

�

�

All

cal

ls a

re a

nsw

ered

wit

hin

30 s

ecs.

Fra

nce

�

x E

ffic

ienc

y ra

te: c

alls

ans

wer

ed/ c

alls

rec

eive

d; a

vera

ge c

all d

urat

ion

for

calls

ans

wer

ed; a

vera

ge c

all w

aitin

g ti

me;

cal

l ab

ando

nmen

t rat

e (2

0%)

G

erm

any

? x

G

reec

e x

x ?

H

unga

ry

�

x ?

Ic

elan

d �

x

Irel

and

�

x A

nsw

er c

alls

wit

hin

30 s

ecs.

, pro

vide

nam

e an

d de

al w

ith

call

s co

urte

ousl

y

Ital

y �

�

A

nsw

er 5

0% w

ithi

n 18

0 se

cs.

Ja

pan

x �

H

andl

e ta

xpay

ers’

que

stio

ns q

uick

ly a

nd p

rope

rly

K

orea

�

�

C

onsu

ltant

’s p

erfo

rman

ce m

easu

red

by d

urat

ion

of c

alls

and

ass

ocia

ted

reco

rd

L

uxem

burg

**

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Mex

ico

x x

Sta

ndar

ds w

ill b

e im

plem

ente

d la

ter

in 2

004

N

ethe

rlan

ds

�

�

?

NZ

�

�

80

% o

f ca

lls

answ

ered

wit

hin

20 s

ecs.

85%

of

call

s re

solv

ed o

n fi

rst c

onta

ct

N

orw

ay

�

�

In-h

ouse

cen

tre:

70%

of

gene

ral i

nqui

ries

ans

wer

ed w

ithi

n 30

sec

.; In

hou

se c

entr

e/he

lp d

esk

for

on-l

ine

serv

ices

: 90%

wit

hin

20

sec.

; and

out

sour

ced

cent

ers:

90%

of

call

s an

swer

ed w

ithi

n 40

sec

.; em

ail a

nsw

ered

wit

hin

2 ho

urs.

Pol

and

x x

Por

tuga

l **

****

****

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

83

Slo

vaki

a **

****

****

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

S

pain

�

�

C

all d

urat

ion

of 1

80 s

ecs

and

aban

donm

ent r

ate

< 5

%

Sw

eden

x

�

75%

of

calls

rec

eive

d w

ill b

e an

swer

ed w

ithin

5 m

inut

es

Sw

itze

rlan

d **

****

****

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Tur

key

x x

- U

K I

RD

�

�

F

or N

ew T

ax C

redi

t cal

ls 9

5% a

nsw

ered

in d

ay, f

or o

ther

cal

lers

65%

ans

wer

ed in

day

. 75%

0f

all c

alls

dea

lt w

ith

corr

ectl

y an

d co

mpl

etel

y

UK

C&

E

�

�

Ans

wer

80%

of

call

s w

ithi

n 20

sec

s.; a

band

oned

cal

ls <

5%

; qua

lita

tive

mea

sure

s be

ing

deve

lope

d

US

A

�

�

Cus

tom

er S

ervi

ce R

epre

sent

ativ

e L

evel

of

Ser

vice

(L

OS

) re

flec

ts th

e pe

rcen

tage

of

call

ers

obta

inin

g to

ll-f

ree

serv

ice

from

an

assi

stor

. Ave

rage

Spe

ed o

f A

nsw

er (

AS

A)

refl

ects

the

num

ber

of s

econ

ds a

cal

ler

wai

ts in

que

ue b

efor

e re

achi

ng a

n as

sist

or—

this

mea

sure

is n

ew f

or F

Y 2

004.

Acc

urac

y is

a n

ew m

easu

re im

plem

ente

d in

FY

200

3—th

e m

easu

re e

valu

ates

cus

tom

er im

pact

an

d th

e pe

rcen

tage

of

call

s an

swer

ed a

ccur

ate

base

d on

a s

tati

stic

ally

val

id s

ampl

e

84

Tab

le 2

7. C

all C

entr

e M

etri

cs e

tc.,—

2004

Gen

eral

fea

ture

s of

cal

l cen

tre

oper

atio

ns

Cou

ntry

Y

ear

firs

t im

plem

ente

d N

umbe

r of

ce

nter

s

Typ

ical

sta

ff s

ize

(at

peak

)

Day

s an

d ho

urs

of

ope

rati

on

Tra

ffic

vol

ume

(las

t fu

ll ye

ar)

Exp

ecte

d tr

affi

c vo

lum

e th

is y

ear

Staf

f us

age

(las

t fu

ll ye

ar)

Aus

tral

ia

1999

12

17

-1,3

00

M/F

—08

00/1

800

12,0

00,0

00

11,7

00,0

00

1,80

0 A

ustr

ia

2002

1

? ?

M/F

—08

00/1

800

170,

000

180,

000

10

Bel

gium

Can

ada

1995

22

35

-290

M

/F—

0800

/180

0 /1

20

,821

,054

19

,780

,001

1,

678

Cze

ch R

ep.

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

**

Den

mar

k **

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

F

inla

nd

1997

3

85-1

00

M/F

—08

00/1

615

1,70

0,00

0 1,

700,

000

150

Fra

nce

2000

3

50

M/F

—08

00/2

200,

S—

0900

/190

0 42

3,49

0 N

o pr

ojec

tion

10

0 G

erm

any

1999

3

? ?

? ?

? G

reec

e 20

00

2 5

M/F

—08

00/1

800

? ?

5 H

unga

ry

2004

1

30

Bus

ines

s ho

urs

- 75

,000

-

Icel

and

1999

1

10

M/F

—08

00/2

100

10,0

00

12,0

00

3 Ir

elan

d 19

97

8

40

M/F

—09

15/1

730

/1

2,21

9,00

0 2,

440,

000

250

It

aly

2000

6

larg

e, 7

sm

all

30

M/F

—09

00/1

700,

S—

0900

/130

0 1,

420,

000

1,50

0,00

0 60

0 Ja

pan

/1

1965

15

1 52

M

/F—

0900

/170

0 2,

846,

000

2,80

5,00

0 62

8 K

orea

20

01

1 15

0 M

/F—

0900

/180

0 1,

690,

000

2,03

0,00

0 11

9 L

uxem

burg

**

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

M

exic

o 19

89

2 /1

55

40

hou

rs/w

eek

/1

1,91

6,18

4 2,

500,

000

15

5 N

ethe

rlan

ds

1985

5

Var

y a

lot

M/F

—08

00/2

000

8,60

0,00

0 9,

000,

000

200

NZ

19

99

6 25

0 M

/F—

0800

/200

0, S

—09

00/1

300

5,30

0,00

0 5,

300,

000

450

N

orw

ay

1989

18

16

-20

/1

1,30

0,00

0 2,

000,

000

320

Pol

and

2000

1

24

M—

0900

/170

0, T

/F—

0800

/160

0 60

,000

14

0,00

0 24

P

ortu

gal

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

**

Slo

vaki

a **

****

****

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

S

pain

20

00

3 40

0 M

/F—

0900

/210

0 9,

175,

226

15,0

00,0

00

400

Sw

eden

20

02

10

30

M/F

—08

00/1

900

4,70

0,00

0 5,

000,

000

500

Sw

itze

rlan

d 20

02

28 /1

5-

15 /1

O

ffic

e ho

urs

N.A

N

.A

500

(app

rox.

) /1

T

urke

y 19

91

1 14

M

/F—

0800

/200

0, S

—09

00/1

700

Not

ava

il.

Not

ava

il.

14

UK

IR

D

1998

24

-14

full

con

tact

25

0-55

0 M

/S—

0800

/200

0 32

,200

,000

40

,600

,000

6,

500

UK

C&

E

2001

6

162

M/F

—08

00/2

000

2,20

0,00

0 2,

200,

000

299

US

A

1998

30

10

0-50

0 M

/F—

0600

/240

0 12

8,20

0,00

0 11

5,40

0,00

0 8,

586

/1.

Can

ada—

exte

nded

hou

rs i

n pe

ak p

erio

ds,

incl

udin

g w

eeke

nds;

Ire

land

—lo

nger

at

peak

per

iods

in

one

cent

re;

Japa

n—su

rvey

res

pons

e re

ferr

ed o

nly

to p

hone

sw

itch

boar

d se

rvic

es w

ith

bord

erle

ss a

cces

s to

any

tax

paye

rs a

nd p

rovi

ded

from

eac

h of

12

regi

onal

off

ices

and

139

maj

or l

ocal

off

ices

; no

cent

rali

zed

or c

onso

lida

ted

phon

e in

quir

y se

rvic

e in

pla

ce;

Mex

ico—

desc

ribe

d as

one

(in

tern

al)

and

one

(out

sour

ced)

; ou

tsou

rced

cen

tre

oper

ates

78

hour

s/w

eek,

65

staf

f in

-hou

se a

nd 9

0 ou

tsou

rced

; N

orw

ay—

desc

ribe

d as

16

inte

rnal

and

2 o

utso

urce

d; h

ours

of

oper

atio

n ge

nera

lly

0830

/153

0, w

ith

long

er p

erio

ds in

pea

k ti

mes

; Sw

itze

rlan

d—2

at f

eder

al le

vel a

nd 1

in e

ach

cant

on; t

ypic

al s

ize

is 5

-15

at c

anto

nal l

evel

; 18-

20 s

taff

for

eac

h ce

ntre

.

85

Tab

le 2

8. T

echn

olog

y F

eatu

res

of C

all C

entr

e O

pera

tion

s

Typ

es o

f te

chno

logy

bei

ng e

mpl

oyed

T

ypes

of

info

rmat

ion

acce

ssib

le b

y ca

ll ce

ntre

sta

ff

C

ount

ry

Inte

ract

ive

voic

e re

spon

se

Voi

ce r

ecor

ding

eq

uipm

ent

Com

pute

r

te

leph

ony

inte

grat

ion

Kno

wle

dge

tool

s O

ther

spe

cial

te

chno

logy

su

ppor

t

Clie

nt d

ata

On-

line

refe

renc

e m

ater

ials

Info

rmat

ion

avai

labl

e on

-lin

e to

cl

ient

s A

ustr

alia

�

�

�

�

�

/1

�

�

�

Aus

tria

�

�

�

Bel

gium

C

anad

a �

�

�

� /1

�

�

�

C

zech

Rep

. **

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* D

enm

ark

****

****

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Fin

land

�

�

�

�

F

ranc

e

�

(A

CD

)

�

�

Ger

man

y

G

reec

e �

�

�

�

�

Hun

gary

�

�

�

�

�

�

�

Icel

and

�

�

�

Ir

elan

d

�

/1

�

�

�

Ital

y

�

�

�

/1

�

�

Ja

pan

�

�

�

�

K

orea

�

�

�

�

�

�

L

uxem

burg

**

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* M

exic

o �

�

�

�

�

Net

herl

ands

�

�

�

�

�

NZ

�

�

�

�

�

/1

�

�

N

orw

ay

�

�

�

�

�

�

�

� (

lim

ited

) P

olan

d

�

�

P

ortu

gal

****

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Slo

vaki

a **

****

****

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* S

pain

�

�

�

�

�

�

S

wed

en

�

�

�

�

/1

�

�

�

Sw

itze

rlan

d

�

�

�

�

T

urke

y �

UK

IR

D

�

�

/1

�

�

U

K C

&E

�

�

�

�

�

US

A

�

�

�

�

� /1

�

�

�

/1

. Aus

tral

ia—

Cal

l ce

ntre

inf

rast

ruct

ure

and

syst

ems

appl

ied

in a

ll t

elep

hony

are

as (

i.e.

Gen

esys

CT

I H

anim

ax N

icel

og V

oice

rec

ordi

ng, G

enes

ys R

epor

ting

, Gen

esys

Rou

ting

, Gen

esys

Voi

ce

Por

tal,

Sel

f he

lp I

VR

; C

anad

a—au

tom

atic

cal

l di

stri

buto

r sy

stem

and

man

agem

ent

info

rmat

ion

syst

em;

Irel

and—

call

mon

itor

ing;

Ita

ly—

inte

grat

ed c

omm

unic

atio

n ch

anne

ls,

taxo

nom

y of

qu

esti

ons,

kno

wle

dge

base

d m

anag

emen

t; S

wed

en—

use

web

“ro

bot”

(E

RIK

) th

at c

an a

nsw

er q

uest

ions

wit

hin

a fe

w s

econ

ds:

NZ

- na

tura

l la

ngua

ge S

R;

UK

IR

D—

use

InV

isio

n to

ol f

or

man

agin

g re

sour

ces;

US

—E

ntai

ls t

he e

nter

pris

e ca

ll c

entr

e, a

mul

tipl

e sy

stem

/ pl

atfo

rm i

nfra

stru

ctur

e re

quir

ing

supp

ort

from

Asp

ect,

Inte

rvoi

ce B

rite

, A

T&

T,

and

Cis

co i

n ad

diti

on t

o th

e in

tern

al te

leco

m a

nd n

etw

ork

supp

ort.

86

Tab

le 2

9. P

lann

ed F

utur

e D

evel

opm

ents

wit

h C

all C

ente

rs

P

lann

ed d

evel

opm

ents

/ enh

ance

men

ts t

o ca

ll ce

ntre

ope

rati

ons

C

ount

ry

Exp

ansi

on o

r co

ntra

ctio

n of

net

wor

k of

cal

l cen

ters

M

ajor

cha

nge

stra

tegi

es t

o en

hanc

e op

erat

ions

of

call

cent

ers

A

ustr

alia

P

lans

are

to r

atio

nali

ze f

rom

exi

stin

g 13

geo

grap

hica

l sit

es to

a f

ewer

sit

es

Use

of

CR

M te

chno

logy

, wor

kfor

ce m

anag

er, a

utom

ated

sel

f he

lp I

VR

, and

na

tura

l lan

guag

e sp

eech

rec

ogni

tion

Aus

tria

N

il N

il B

elgi

um

Can

ada

Ong

oing

rat

iona

liza

tion

sho

uld

see

redu

ctio

n to

9 s

ites

by

2007

*

Gov

ernm

ent i

niti

ativ

e to

rat

iona

lize

use

of c

all c

ente

rs b

y sm

alle

r de

part

men

ts

may

res

ult i

n C

RA

off

erin

g ca

ll c

entr

e se

rvic

es th

ese

bodi

es

Cze

ch R

ep.

No

plan

s in

this

are

a D

enm

ark

Pla

n to

est

abli

sh c

all c

ente

r ov

er 4

loca

tions

in 2

006,

as

part

of

mer

ger

wit

h m

unic

ipal

ope

rati

ons

Fin

land

3

regi

ons

curr

entl

y ha

ndle

cal

ls b

y th

emse

lves

; by

2006

, the

y w

ill h

andl

e al

l ca

lls?

P

lann

ed u

se o

f C

RM

and

VO

IP te

chno

logy

; exa

min

ing

skil

l-ba

sed

rout

ing

(i.e

. re

ferr

al o

f ta

xpay

ers’

inqu

irie

s to

bes

t ski

lled

sta

ff).

F

ranc

e N

ew o

rgan

izat

iona

l str

uctu

re m

ay b

e ne

cess

ary

to s

uppo

rt e

xpan

ded

role

of

cent

ers

Cal

l cen

ters

wil

l evo

lve

to c

onta

ct c

ente

rs o

nce

pers

onal

ized

cli

ent i

nfor

mat

ion

is a

vail

able

on

line.

Cal

l cen

ters

wil

l als

o be

link

ed to

loca

l ope

rati

ons

of th

e ta

x D

epar

tmen

t and

Tre

asur

y to

pro

vide

sta

ndar

d se

rvic

es f

or b

oth

tele

phon

e an

d el

ectr

onic

ser

vice

s G

erm

any

n.a

n.a

Gre

ece

Nil

N

il

Hun

gary

N

ew c

entr

al c

onta

ct c

entr

e in

200

5 E

xten

ding

the

IT s

uppo

rt f

unct

ion

for

dow

nloa

dabl

e pr

ogra

ms

and

esta

blis

h a

gene

ral e

lect

roni

c cu

stom

er s

ervi

ce in

tax

issu

es

Icel

and

Irel

and

For

mal

rev

iew

in c

ours

e; p

reli

min

ary

repo

rt d

ue in

Jun

e 20

04

Ital

y P

lan

to e

xpan

d ne

twor

k of

cal

l cen

ters

, cre

atin

g m

ore

sate

llit

e ce

nter

s

Japa

n N

il

Nil

K

orea

A

ddit

iona

l sta

ff a

dded

to d

eal w

ith

subs

tant

ial i

ncre

ase

in tr

affi

c vo

lum

es

Var

ious

rew

ards

and

ince

ntiv

es o

ffer

ed f

or w

orki

ng a

t cen

ters

hav

e co

ntri

bute

d to

impr

oved

ser

vice

qua

lity

; add

itio

nal s

taff

pro

vide

d in

pea

k pe

riod

s.

Lux

embu

rg

Nil

M

exic

o T

ax S

ervi

ce p

lans

to f

urth

er o

utso

urce

cal

l cen

tre

oper

atio

ns to

thir

d pa

rtie

s fo

r co

st r

educ

tion

and

ser

vice

enh

ance

men

t pur

pose

s

Net

herl

ands

N

o ex

pans

ion

Intr

oduc

tion

of C

TI

(?)

and

proc

ess

tow

ard

one

natio

nal n

umbe

r N

Z

M

ovin

g to

a v

irtu

al c

onta

ct c

entr

e co

ncur

rent

wit

h im

plem

enta

tion

of

new

te

leco

mm

unic

atio

ns e

nvir

onm

ent u

sing

VO

IP

Nor

way

P

lans

to d

evel

op c

all c

ente

rs s

peci

aliz

ing

on s

peci

fic

area

s (e

.g.,

buil

ding

in

dust

ry)

Pol

and

Exp

ansi

on o

f ne

twor

k of

cal

l cen

tres

—ad

diti

onal

3 a

ll in

terc

onne

cted

Por

tuga

l

S

lova

kia

New

tech

nolo

gica

l pho

ne c

entr

e bu

ilt i

n 20

03 a

s a

base

for

the

esta

blis

hmen

t of

a c

all c

entr

e

Spa

in

Pos

sibl

e cr

eati

on o

f fu

rthe

r ce

nter

s In

tegr

atio

n w

ith

VR

U ?

, new

sof

twar

e to

inte

grat

e ot

her

cent

ers,

new

sof

twar

e fo

r ro

utin

g vo

ice

and

data

Sw

eden

Fea

sibi

lity

stu

dy u

nder

way

to lo

ok in

to th

e be

nefi

ts o

f a

com

mon

cal

l cen

tre,

w

hich

may

be

intr

oduc

ed in

200

5

87

Pla

nned

dev

elop

men

ts/ e

nhan

cem

ents

to

call

cent

re o

pera

tion

s

Cou

ntry

E

xpan

sion

or

cont

ract

ion

of n

etw

ork

of c

all c

ente

rs

Maj

or c

hang

e st

rate

gies

to

enha

nce

oper

atio

ns o

f ca

ll ce

nter

s

Sw

itze

rlan

d -

- T

urke

y -

- U

K I

RD

Del

iver

impr

ovem

ents

in th

e nu

mbe

r of

indi

vidu

als

and

busi

ness

es w

ho

com

ply

with

thei

r ob

ligat

ions

and

rec

eive

thei

r en

title

men

ts. D

eliv

er y

ear

on

year

red

ucti

ons

in c

ompl

ianc

e co

sts

that

act

as

a ba

rrie

r to

the

esta

blis

hmen

t an

d gr

owth

of

smal

l bus

ines

ses.

Ens

ure

by 2

005

that

100

% o

f se

rvic

es a

re

offe

red

elec

tron

ical

ly, w

here

ver

poss

ible

thro

ugh

a co

mm

on G

over

nmen

t po

rtal

, and

pro

mot

e ta

ke-u

p fo

r ke

y se

rvic

es. A

chie

ve a

nnua

l eff

icie

ncy

savi

ngs

of a

t lea

st 2

.5%

per

yea

r un

til M

arch

200

6 w

itho

ut d

etri

men

t to

accu

racy

or

cust

omer

sat

isfa

ctio

n. A

chie

ve a

2.5

poi

nt im

prov

emen

t in

cust

omer

ser

vice

by

Mar

ch 2

006,

as

mea

sure

d by

an

annu

al c

usto

mer

ser

vice

in

dex

(ext

ract

of

IRD

’s b

usin

ess

plan

) U

K C

&E

N

umbe

r of

loca

tion

s to

be

redu

ced

as d

epar

tmen

t rel

ocat

es to

str

ateg

ic s

ites

T

echn

olog

y en

hanc

emen

ts e

nabl

ing

mov

e to

mul

ti-c

hann

el c

entr

e U

SA

P

lans

to in

corp

orat

e in

divi

dual

bus

ines

s or

gani

zati

on c

all c

ente

rs in

to th

e en

terp

rise

cal

l cen

tre

envi

ronm

ent

(1)

ISN

Net

wor

k P

rom

pter

Pla

n R

epla

cem

ent –

Int

erne

t Ser

vice

Nod

e (I

SN

) is

a

high

ly s

cala

ble

netw

ork

IVR

sol

utio

n ba

sed

on V

oice

Bro

wse

r ar

chit

ectu

re

that

can

eli

min

ate

curr

ent c

onst

rain

ts w

ithi

n ou

r IC

M a

nd A

T&

T

infr

astr

uctu

re.

It is

a w

eb b

ased

pla

tfor

m th

at p

rovi

des

Pro

mpt

/Col

lect

, Q

ueui

ng, a

nd C

all C

ontr

ol s

ervi

ces

for

Con

tact

Cen

tres

and

sel

f-se

rvic

e IV

R

appl

icat

ions

. (2

) C

onta

ct R

ecor

ding

– P

rovi

des

the

abili

ty to

rec

ord

and

mon

itor

age

nt

acti

vity

for

trai

ning

and

qua

lity

pur

pose

s.

88

Tab

le 3

0. R

emot

e A

cces

s to

Cor

pora

te S

yste

ms

by T

ax O

ffic

ials

Cou

ntry

R

emot

e ac

cess

in

use

?

Typ

e of

wor

k fu

ncti

ons

supp

orte

d St

aff

wit

h ac

cess

(%

)

Mai

n pr

oble

ms

expe

rien

ced

Typ

e of

sec

urit

y us

ed

Mai

n be

nefi

ts d

eriv

ed f

rom

th

is s

ervi

ce

Aus

tral

ia

�

Em

ail,

corp

orat

e ap

plic

atio

ns

3,80

0 (1

9)

Cos

ts a

nd te

chni

cal c

onst

rain

ts f

or

secu

rity

/1

Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f A

ustr

ia

�

Em

ail,

tax

appl

icat

ions

A

ll (

?)

? U

ser

ID &

PIN

, S

SL

enc

rypt

ion,

V

PN

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

and

serv

ice

to ta

xpay

ers

Bel

gium

�

D

ata

cons

ulta

tion

100

Fra

ud

Log

in, p

assw

ord

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

Can

ada

�

Em

ail,

tax

appl

icat

ions

1,

000

(3)

Lac

k of

rem

ote

conn

ecti

vity

, slo

w

resp

onse

tim

es

VP

N, P

KI

cert

ific

ate,

en

cryp

tion

.

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

and

serv

ice

Cze

ch R

ep.

x **

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

****

* D

enm

ark

�

Em

ail a

nd in

tran

et

500

(6)

Cos

ts

Tok

en p

ass

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

Fin

land

�

O

ffic

e sy

stem

s, s

ome

appl

icat

ions

20

0 (3

) -

Sec

ure

ID

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

& c

ase/

issu

e de

velo

pmen

t F

ranc

e �

A

ll

appl

icat

ions

av

aila

ble

on

inte

rnet

ne

twor

k 1,

200

(2)

Slo

w a

cces

s fo

r so

me

Pas

swor

d an

d de

dica

ted

fire

wal

ls

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

& c

ase/

issu

e de

velo

pmen

t G

erm

any

Gre

ece

�

Lim

ited

DB

and

sys

tem

adm

inis

trat

ion

2 N

il

Aut

hent

icat

ion,

ID

, &

mod

em c

all b

ack

Hun

gary

x

****

****

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Icel

and

�

E

ithe

r em

ail o

r co

mpl

ete

acce

ss

10

(2)

V

PN

and

pas

swor

ds

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

and

serv

ice

Irel

and

�

Tec

hnic

al s

uppo

rt /1

F

ew

Sec

urit

y S

ecur

e ID

, P

assw

ords

, fir

ewal

ls

2005

: Gre

ater

eff

ecti

vene

ss a

nd

effi

cien

cy o

f au

dits

& p

roce

ss

It

aly

�

Em

ail,

fron

t end

wor

k fu

ncti

ons

1,30

0 (4

) S

ecur

ity

Unb

alan

ced

SSL

, st

rong

au

then

tica

tion

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

and

serv

ice

Japa

n x

****

****

****

****

****

****

****

****

****

****

****

****

****

Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

***

Kor

ea

x **

****

****

****

****

****

****

****

****

****

****

****

****

**N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

* L

uxem

burg

�

IT

sys

tem

mon

itori

ng

Mex

ico

�

For

con

sulti

ng p

urpo

ses

(rea

d on

ly)

104

(<1)

C

onne

ctiv

ity

T

oken

pas

s Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f N

ethe

rlan

ds

x n.

a n.

a S

ecur

ity

n.a

n.a

NZ

Y

es

Mai

l, L

AN

dir

ecto

ry a

cces

s an

d co

re t

ax

quer

ies

225

(5)

Cos

ts o

f la

ptop

s us

ing

wir

eles

s ac

es

for

rem

ote

user

s V

PN

—se

cure

toke

n an

d lo

gon

pass

wor

d Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f &

cas

e/is

sue

deve

lopm

ent

Nor

way

�

In

tern

al a

udit

, top

man

agem

ent,

IT

inqu

iry

130

(2)

Sec

urit

y, s

peed

, usa

bili

ty

PK

I- s

olut

ion,

dia

l ba

ck, S

ecur

e ID

Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f an

d ca

se/i

ssue

de

velo

pmen

t P

olan

d x

Em

ploy

ees

from

hel

p de

sk,

fisc

al c

ontr

ol

150

(<1)

?

Pas

swor

ds,

Impr

oved

mon

itor

ing

and

89

Cou

ntry

R

emot

e ac

cess

in

use

?

Typ

e of

wor

k fu

ncti

ons

supp

orte

d St

aff

wit

h ac

cess

(%

)

Mai

n pr

oble

ms

expe

rien

ced

Typ

e of

sec

urit

y us

ed

Mai

n be

nefi

ts d

eriv

ed f

rom

th

is s

ervi

ce

and

repo

rtin

g de

dica

ted

acce

ss

effi

cien

cy o

f co

ntro

l sta

ff

Por

tuga

l x

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

**

Slo

vaki

a x

****

****

****

****

****

****

****

****

****

****

****

****

****

*Not

app

lica

ble*

****

****

****

****

****

****

****

****

****

****

****

****

****

**

Spa

in

�

To

allo

w

tax

offi

cial

s to

as

cert

ain

taxp

ayer

s’ f

inan

cial

pos

itio

n 1,

000

(5)

Mob

ility

and

per

form

ance

C

heck

s on

cal

ling

nu

mbe

r, c

odin

g Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f S

wed

en

x **

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

S

wit

zerl

and

�

VP

N

2-3%

of

tota

l R

isk

of a

cces

s to

cli

ent d

ata

by

unau

thor

ized

per

sons

E

ncod

ing,

use

r na

me

and

pass

wor

d

Impr

oved

eff

icie

ncy

of s

elec

ted

mob

ile

staf

f

Tur

key

x **

****

****

****

****

****

****

****

****

****

****

****

****

***N

ot a

ppli

cabl

e***

****

****

****

****

****

****

****

****

****

****

****

****

****

U

K I

RD

�

E

mai

l, In

tran

et, f

ile

acce

ss

1,20

0 (2

) S

peed

: occ

asio

nal n

on-

avai

labi

lity

V

ario

us /1

Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f &

cas

e/is

sue

deve

lopm

ent

U

K C

&E

�

E

mai

l, In

tern

et a

nd I

ntra

net a

cces

s 1,

000

(5)

Cos

t and

slo

w c

onne

ctio

ns

VP

N, e

ncry

ptio

n Im

prov

ed e

ffic

ienc

y of

mob

ile

staf

f an

d fl

exib

ilit

y

US

A

�

Det

aile

d ra

nge

of I

T s

uppo

rt p

roce

sses

/1

224

(<1)

T

echn

ical

mal

func

tion

s, la

ck o

f la

ptop

s S

ecur

e di

al in

, co

ntro

lled

acc

ess

Impr

oved

eff

icie

ncy

of m

obil

e st

aff

and

serv

ice

/1.

Aus

tral

ia—

Pas

swor

d pr

otec

tion

via

a s

mar

t-ca

rd,

VP

N u

sed.

Eng

agem

ent

secu

rity

che

cks

on t

he s

taff

the

mse

lves

. S

ecur

ity

arou

nd t

he C

itri

x m

etaf

ram

e fo

r ac

cess

ing

all

corp

orat

e ap

plic

atio

ns (

MS

Out

look

goe

s th

roug

h an

exc

hang

e se

rver

); I

rela

nd—

avai

labl

e fo

r ve

rifi

cati

on a

nd a

udit

fun

ctio

ns i

n 20

04 a

nd 2

005;

UK

IR

D—

Mul

tiple

lev

els

of F

irew

all

from

dif

fere

nt

vend

ors,

ID

S,

mul

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91

ANNEX 4

CHARACTERISTICS OF A CALL CENTER

What is a telephone call centre?

56. A telephone call centre is an operation that uses telephone and computer technology in sophisticated ways to assist people to deliver services to customers. Call centres are one service delivery option for providing services and for providing and receiving information between an organisation and the community. Staff are employed to answer large volumes of telephone traffic: responding to queries, updating information databases and/or providing further written information or products through the post or facsimile as required. These staff are trained and skilled in customer service. They can be based at a single or multiple sites depending on the configuration of the call centre and the organisation.

Why have a call centre?

57. Call centres can: 1) deliver improved customer service through increased access for customers and a more rapid completion of some inquiries and transactions leading ultimately to greater customer goodwill and increased efficiency and effectiveness in service delivery; 2) facilitate rationalisation of operations through the removal of significant volumes of customer inquiries and reengineering of transactions; through the telecommunications network, call centres can be located anywhere; the concentration of customer inquiries in a single, or small, number of centres enables economies of scale in staffing and related costs to be achieved; and 3) enable remaining branch office operations to be re-engineered to specialise in providing customer services for walk-in customers and less time-critical aspects of the organisation’s operations (leading to improved customer service, more streamlined organisational structures and increased productivity).

58. Potential benefits include providing a timelier and focused customer service based on information being available to the customer anytime and anywhere. Although there are substantial benefits to be gained from the establishment of call centres, they require a significant investment in terms of technology, people and time.

What are the key elements of a call centre?

59. The plan for any call centre must include and integrate a number of basic elements:

� telephone networks and equipment provide and control customer access to the call centre; consideration needs to be given to matters such as call streaming through different access telephone numbers, automated voice response units (including automated call handling) or general receptionist teams/queues;

� the people who answer calls, customer service officers, are primarily responsible for the quality of the transaction, and the final outcome of the call; competencies, job structure, shift composition and resourcing levels all need to be reviewed in detail during the planning phase and to be appropriate for the call centre environment;

� well planned call centre processes, systems and procedures ensure that the work is conducted in a manner appropriate to the telephone environment and that consistent outcomes are produced within the call centre and between and among the various service delivery channels. This means that face-to-face-based operations cannot be simply translated into the call centre environment. There is a need to reengineer processes appropriate to the needs of the new environment;

� management practices must take into account the unique qualities, demands and characteristics of working by telephone. Practices include forecasting of call loads and patterns, flexible staffing to meet

92

uneven demand, regular work observation and monitoring for staff development and quality control, strong team leadership and staff participation, adaptation to the demands for timeliness in this work environment, and channel specific key performance indicators; and

� information and support systems must help to ensure that the centre staff can access relevant customer data, reference relevant information and process the results of the phone transaction. The design of screens and speed of response need to support telephone-based transactions. Information systems can also handle some types of calls automatically and this can free up centre staff for handling the more complex calls. Given the importance of timely, integrated and useable data in call centre operations, it is vital that organisations maintain an ongoing investment in the necessary software and systems.

Source: Telephone Call Centers, Australian National Audit Office (December 1996).

93

ANNEX 5

INCENTIVES FOR E-FILING AND USE OF OTHER ELECTRONIC SERVICES

Extract of report: Incentivization of e-Government “We have used an analytical framework based on the generic resources at the disposal of government departments such as Customs. We consider these resources to be exhaustive, in that they represent the only alternatives available and we have discounted resources (such as social pressure) which we do not consider to be available to government departments. We summarise below the possible ways in which Customs might use each of the resources as part of a strategy to drive up demand for on-line VAT services. Financial Incentivization: Using money

� Cash incentives for on-line filing � Introducing later payments for electronic returns (around three weeks), capped by size of business � Guaranteeing that refunds will be paid earlier for electronic returns � Differential benefits for the number of days the payment is late (would avoid peaks in demand) � Additional payment flexibility for new VAT registrants � Surcharge for paper returns and cheque payments for large businesses

Compulsion: Using legitimate authority

� Compelling large businesses to file on-line, with compulsion for smaller businesses introduced at a later stage � Compelling some categories of customer to file VAT returns on-line, in particular accountants and tax consultants –

especially if a tailor made electronic lodgement service were introduced Reducing Transaction Costs: Using organisational capacity

� Encouraging on-line banking sites to signpost HM Customs as a payee � Advertising VAT services from on-line banking sites and other sites commonly used by businesses � Considering development of a tailored service for accountants and tax intermediaries � Packaging up on-line VAT services with other government services via a proper UK government business portal

(www.business.gov, for example) and reconsidering the registration option � Partnering with SAGE to offer on-line VAT as part of the SAGE accounting package

Sector Specific Content Provision: Using information and expertise

� Tailoring content provision for specific customer segments, such as those buying and selling in Europe � Providing customers using on-line VAT facility with account history statements, if technically possible � Offering an e-mail query facility � Developing an intelligent form that performs VAT calculations, to be completed off-line

Obviously, Customs cannot pursue all these options at the same time. But it is our view that all have been used successfully by either a public or private sector body, that most of them are mutually reinforcing and that they could all usefully be considered as part of an e-strategy to drive up take-up. A clear finding from research into the banking sector was that banks that have been successful in developing on-line banking services have employed a creative mix of a number of strategies. Banks carefully monitor usage of each on-line service and tailor incentives to drive up usage in specific areas. They realise that shifting business practices on-line can involve significant marketing effort but that such a drive can be cost justified through reduced transaction costs. Importantly, they have not waited for overall systems transformation before introducing on-line banking services. For example, one major bank, previously a building society, offers four on-line products but has not integrated their legacy systems and staff in branches will have 14 windows open when they serve customers. Evidence from both banks and overseas governments suggests that once a critical mass of users is established, rapid growth is possible. Accenture (2003:33) suggest that there is a barrier at about the 10 per cent usage level and that once this initial barrier has been breached, dramatic increases are achievable. Therefore, it is worth investing marketing efforts and targeting resources at specific groups of users, such as new VAT registrations. Finally, future research strategies of government departments like Customs need to include the type of research carried out by the financial organisations mentioned above. In common with most research carried out by UK government departments, none of the research previously carried out by Customs (reviewed in Phase 1) had involved any stimulus-based research of functionality testing, where actual versions of potential web sites are presented to respondents. As well as usability testing in laboratories,

94

organisations like Egg or the major banks carry out a range of functionality testing rather than asking people in an abstract way whether they might be likely to use a certain on-line service, such as in the Customs annual business needs survey. Typically, functionality testing will involve mocking up web sites and employing a variety of strategies such as letting interviewees ‘surf it alone’; discussion of the site in focus groups and finally, allowing individuals to test sites in the home or business environment over longer periods of time.” Source: Margetts Helen and Yared Hala, Incentivizaton of e-government to accompany NAO report ‘Transforming the Performance of HM Customs and Excise through Electronic Service Delivery, (School of Public Policy, UCL, commissioned by the National Audit Office).