The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) authorized the creation of the Electronic Tax Admin. Advisory Comm. (ETAAC), which has a primary duty of providing input to the Internal Revenue Service (IRS) on its strategic plan for electronic tax administration. Accordingly, ETAAC's responsibilities involve researching, analyzing and making recommendations on a wide range of electronic tax administration issues. ETAAC also annually reports to Congress concerning: IRS' progress in meeting the goal to receive electronically 80% of tax and information returns; The status of IRS' strategic plan for electronic tax administration; Legislative changes that would assist IRS in meeting the 80% goal; and, The effects on small businesses and the self-employed of electronically filing tax and information returns. This is EETAC's 2011Annual Report to Congress. Tables. This is a print on demand report.

This publication provides an overview of issues and areas that policymakers from members of the Asian Development Bank would want to be familiar with when embarking on planning and implementing a digital transformation of tax administration. Key considerations include reasons for undertaking a transformational reform, the elements needed to build a strategy and implementation plan (digital road map), risks and chalenges, and possible impacts. The report brings together a basic assessment framework to support the initiation of the planning process and an approach to effective implementation of “the tax administration of the future.”

A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 2013. The surveys attempt to provide internationally comparable data on aspects of the sample jurisdictions' tax systems and their administration. Tentative conclusions emerge from the descriptive and comparative analysis.

Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

This comparative analysis report, the second in a series, is part of ADB’s regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific. The initial version of this report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the operation of their tax systems.

Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).