|
1. Managing Taxpayer Compliance in a Self-Assessment Environment
October 6 - 10, 2013
Kuwait City, Kuwait Thank you for taking time to answer this questionnaire. It is a extremely important input for the upcoming workshop and it is very important that all participants complete it to the best of their ability. Where you are not familiar with the issues raised in the questionnaire, please consult colleagues in your tax administration--the questionnaire is country-specific. The questionnaire may take a few hours of your time. We encourage you to complete it by Monday, September 16, 2013 and submit it online to the link provided. Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.
Course organizers
|
| |
|
|
|
2. Please select your country from the drop-down menu. |
| |
|
|
|
|
|
3. Please select the name your country's currency from the drop-down menu. |
| |
|
|
|
|
|
| 4. Insert the total number of taxpayers (the taxpayer population) being administered by your tax administration. | | |
|
|
|
|
5. Does your tax administration segment the taxpayer population? Select the answer that applies. |
| |
|
|
|
6. What is the breakdown, by taxpayer segment, of the total taxpayer population for the given financial years--the year may be a calendar year (2011) or ending in the middle of that year (2010/11)?
|
|
|
|
|
7. What were the tax revenue collections in the financial years indicated below?
|
|
|
|
|
8. How much revenue was attributed to the various taxpayer segments in 2012 or 2011/12?
|
|
| |
|
|
|
9. Is your tax administration able to breakdown the revenue collections into payments made by industry sector? |
| |
|
|
|
10. For the fiscal year 2012/ or 2011/12, and as far as you are able to, please indicate the taxes paid by the industry sectors shown. Where you are unable to, please put amounts in the row labeled "other sectors".
|
|
|
|
|
11. Is taxpayer self-assessment EXPLICITLY provided for in the tax laws indicated below? Tick the ones that are appropriate.
|
|
|
|
|
12. Are private and public rulings EXPLICITLY provided for in the following tax laws? Select the appropriate response.
|
|
|
|
|
13. Are private and public rulings BINDING ON THE TAX ADMINISTRATION in the following tax laws? Select the appropriate response.
|
|
|
|
|
14. In your tax administration, and as applicable, do the tax laws mentioned below EXPLICITLY provide for the publication of public rulings? Select the appropriate response.
|
|
|
|
|
15. If publication of public rulings is allowed under the law, please indicate the extent to which your tax administration actually publishes these rulings. Select the appropriate response.
|
|
|
|
|
|
16. Which of the following channels does your tax administration use to provide or receive information from taxpayers? Please tick all that apply. |
| |
|
|
|
|
17. How does a taxpayer submit returns to the tax administration? Select all that apply.
|
|
|
|
|
18. Which modalities do LARGE TAXPAYERS USE MOST to submit returns to the tax administration? Select all that apply.
|
|
|
|
|
19. Which modalities do MEDIUM TAXPAYERS USE MOST to submit returns to the tax administration? Select all that apply.
|
|
|
|
|
20. Which modalities do SMALL AND MICRO TAXPAYERS USE MOST to submit returns to the tax administration? Tick all that aply.
|
|
|
|
|
21. If your tax administration provides an E-FILING OF RETURNS facility, please indicate for each of the tax types outlined below the range within which most usage of the facility fits:
|
|
|
|
|
22. Please indicate the extent to which the large, medium, and small and micro taxpayers use the E-FILING facility. Select the range that fits best.
|
|
|
|
|
23. Through what channels are taxes paid to your tax administration? Select all that apply.
|
|
|
|
|
24. Which tax payment channels do LARGE TAXPAYERS use most? Select all that apply.
|
|
|
|
|
25. Which tax payment channels do MEDIUM TAXPAYERS use most? Select all that apply.
|
|
|
|
|
26. Which tax payment channels do SMALL AND MICRO TAXPAYERS use most? Select all that apply.
|
|
|
|
|
|
27. Does your tax administration use E-PAYMENT to facilitate tax payment? Select that which applies |
| |
|
|
|
28. If your tax administration provides E-PAYMENT to facilitate tax payment, please indicate for each tax type the range within which the number of total returns are paid for electronically. Select the appropriate range.
|
|
|
|
|
29. Please indicate the extent to which the various taxpayer segments use the E-PAYMENT facility. Select the appropriate range.
|
|
|
|
|
30. What best describes the tax assessment system your tax admnistration currently applies for the taxes indicated below? Select all that apply.
|
|
|
|
|
31. TO WHAT EXTENT is the tax assessment system currently applied TO LARGE TAXPAYERS? Select all that apply.
|
|
|
|
|
32. TO WHAT EXTENT is the tax assessment system currently applied TO MEDIUM TAXPAYERS? Select all that apply.
|
|
|
|
|
33. TO WHAT EXTENT is the tax assessment system currently applied TO SMALL AND MICRO TAXPAYERS? Select all that apply.
|
|
|
|
|
|
34. Does your tax administration have a strategic plan? |
| |
|
|
|
35. What years does the current strategic plan cover? Please insert start and end-years.
|
|
|
|
|
36. Please outline up to SIX key strategic outcomes/goals contained in your tax administration's strategic plan--kindly write short and to-the-point statements
|
|
|
|
|
37. To what extent (on the sliding scale below) does the strategic plan cover the essential elements of taxpayer compliance management outlined below? Please slide the marker to the level you deem to be most representative.
|
|
|
|
|
38. Is the strategic plan readily available to the tax administration's staff and the general public? Please tick that which applies.
|
|
|
|
|
|
39. Does your tax administration have a documented taxpayer compliance management strategy? Please select the appropriate response. |
| |
|
|
|
40. To what extent are the following aspects covered by the taxpayer compliance management strategy? Use the slider to indicate the response you deem appropriate.
|
|
|
|
|
|
41. Does your tax administration have a formal risk management framework? Select the appropriate response. |
| |
|
|
|
|
42. What of the following features does your tax administration's risk management framework have? Select all those that apply. |
| |
|
|
|
|
43. What are the predominant compliance management interventions used by your tax administration on LARGE TAXPAYERS? Tick that which applies.
|
|
|
|
|
44. What are the predominant compliance management interventions used by your tax administration on MEDIUM TAXPAYERS? Tick that which applies.
|
|
|
|
|
45. What are the predominant compliance management interventions used by your tax administration on SMALL AND MICRO TAXPAYERS? Tick that which applies.
|
|
|
|
|
46. FOR LARGE TAXPAYERS ONLY, how much TIME (on average), does your tax administration spend on each relevant intervention? Select that which applies.
|
|
|
|
|
|
|
48. Is the taxpayer dispute resolution system widely publicized to taxpayer and the geneal public by hte tax administration? Select as appropriate.
|
|
|
|
|
49. What issues can the taxpayer dispute? Select as appropriate.
|
|
|
|
|
50. What structures, in the tax system of your country, does the formal dispute resolution framework include? Select those that apply.
|
|
|
|
|
51. For the taxes outlined below, is the appeal by the taxpayer against the tax assessment delivered to the tax administration in writing? Select those that apply.
|
|
|
|
|
52. Is the period within which a taxpayer is required to file an assessment objection to the tax administration defined by the law? Select that which applies.
|
|
|
|
|
53. Please insert the number of days within which a taxpayer is required to submit an assessment objection to the TAX ADMINISTRATION--if not applicable, please tock the "not applicable" box.
|
|
|
|
|
54. Does the assessment objection submitted to the TAX ADMINISTRATION usually have the following elements? Select all that apply.
|
|
|
|
|
55. Does the law require that before objecting to the assessment sent to the TAX ADMINISTRATION, the taxpayer PAYS A PROPORTION of the tax in dispute? Select those that are apply.
|
|
|
|
|
56. For your tax administration, what range does the proportion of the tax in dispute payable fall into? Tick the range that applies:
|
|
|
|
|
57. In your tax administration, is collection enforcement on the tax in dispute suspended until the dispute is settled or it can still be enforced? Select the answer that applies.
|
|
|
|
|
58. Does your tax administration have a fully-fledged taxpayer appeals section/unit that considers and makes a final adjudication on the appeal that is binding on the tax administration? Select the appropriate response?
|
|
|
|
|
59. Is the tax administration required to conclude the taxpayer's appeal within a specified period (other than where fraud is detected)? Select the range within which a decision needs to be made.
|
|
|
|
|
60. Is decision of the tax administration communicated to the taxpayer in writing? Select the applicable answer.
|
|
|
|
|
61. If the tax administration does not respond to the taxpayer within the specified period, is the appeals/objection deemed to be (select the answer which applies):
|
|
|
|
|
62. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the taxpayer appeals section/unit? Please insert percentage (for example, 20%).
|
|
|
|
|
63. Can a taxpayer appeal an administrative appeals decision to another level of a specialist tax disputes tribunal/committee? Select the appropriate response.
|
|
|
|
|
64. Are the appeals to the specialist tax disputes tribunal/committee allowed on questions of fact or law? Tick all that apply.
|
|
|
|
|
65. In how many days is the taxpayer required to appeal your tax administration's decision to the specialist tribunal/committee? Select the range that applies.
|
|
|
|
|
66. Does the law require that before objecting to the assessment sent to the SPECIALIST TRIBUNAL/COMMITTEE, the taxpayer PAYS A PROPORTION of the tax in dispute? Select the appropriate answer.
|
|
|
|
|
67. For the SPECIALIST TRIBUNAL/COMMITTEE, what range does the proportion of the tax in dispute payable fall into? Select the range that applies:
|
|
|
|
|
68. Is collection enforcement on the tax in dispute suspended until the dispute is settled by the SPECIALIST TRIBUNAL/COMMITTEE or can it still be enforced? Select the appropriate answer.
|
|
|
|
|
69. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the SPECIALIST TRIBUNAL/COMMITTEE? Please insert percentage (for example, 20%).
|
|
|
|
|
|
|
71. What issue can be appealed to the higher court--questions of fact or law? Tick all that apply.
|
|
|
|
|
72. For the HIGHER COURT, what range does the proportion of the tax in dispute payable fall into? Select the range that applies.
|
|
|
|
|
73. In how many days is the taxpayer required to appeal the specialist tribunal/committee's decision to higher court? Select the range that applies.
|
|
|
|
|
74. Does the law require that before objecting to the decision of the specialist tribunal/committee to the HIGHER COURT, the taxpayer PAYS A PROPORTION of the tax in dispute? Select the appropriate answer.
|
|
|
|
|
75. Is collection enforcement on the tax in dispute suspended until the dispute is settled by the HIGHER COURT or can it still be enforced? Select the appropriate answer.
|
|
|
|
|
76. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the HIGHER COURT? Please insert percentage (for example, 20%).
|
|
|
|
|
77. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: IDENTIFYING ELIGIBLE TAXPAYERS
|
|
|
|
|
78. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAXPAYER SERVICE--FACILITATION AND PROVIDING INFORMATION
|
|
|
|
|
79. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAXPAYER REGISTRATION PROCESSES AND PROCEDURES
|
|
|
|
|
80. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAX PAYMENT PROCESSES AND PROCEDURES
|
|
|
|
|
81. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAXPAYER FILING AND RETURNS PROCESSING
|
|
|
|
|
82. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: PAYMENT OF TAXES BY THE TAXPAYER
|
|
|
|
|
83. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: THE TAX ADMINISTRATION ACCOUNTING FOR THE TAXES COLLECTED TO GOVERNMENT (TAX/REVENUE ACCOUNTING)
|
|
|
|
|
84. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: VERIFYING TAXPAYER COMPLIANCE (INSPECTIONS/AUDITS/INVESTIGATIONS)
|
|
|
|
|
85. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAXPAYER DISPUTE RESOLUTION--OBJECTIONS/APPEALS HANDLING WITHIN THE TAX ADMINISTRATION)
|
|
|
|
|
86. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: TAXPAYER DISPUTE RESOLUTION--HANDLING OF APPEALS BY THE SPECIALIST TRIBUNALS/COMMITTEES AND COURTS OF LAW)
|
|
|
|
|
87. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: ENFORCING TAXPAYER COMPLIANCE (FOR REGISTRATION, FILING, AND PAYMENT/DEBT COLLECTION AND ARREARS MANAGEMENT)
|
|
|
|
|
88. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?
Functional activity: PERFORMANCE MANAGEMENT (REGULAR PERFROMANCE REPORTING ON BOTH REVENUE COLLECTIONS AND NON-REVENUE COLLECTION INDICATORS, e.g. audit cases and hit rates)
|
|
|
|
|