13 November 2024

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OECD『Tax Administration 2024』概要

OECDの『Tax Administration 2024』は、税務行政に関する国際比較データを提供するシリーズの第12版であり、主に税務行政アナリストを対象としています。この報告書は、58の管轄区域における税務行政の設計や運営を詳細に理解し、国際比較を可能にするための重要なリソースです。2024年版では、2022年度末までのデータ、比率、傾向が網羅され、さらに税務当局の管理・業務慣行に関する新たな調査結果も含まれています。この報告書は、国際歳入行政調査（ISORA）のデータを主に活用しており、また、税務技術イニシアティブの情報も一部活用されています。

税務行政の進化とデジタル化

2024年版では、経済のデジタル化や技術革新が税務行政に与える影響について言及しています。特に、新型コロナウイルス感染症（COVID-19）の影響により、税務当局が業務モデルを適応させた事例が強調されています。電子申告率や電子納税率の劇的な増加が報告されており、主要3税目における電子申告率は2014年以降17～23ポイント上昇しました。また、電子納税率も2018年以降約10ポイント増加し、現在は約90%に達しています。

さらに、仮想アシスタントや人工知能（AI）の活用が進み、これらの技術を導入している当局の数は2018年以降倍増しています。例えば、一部の国では、AIを用いて申告内容を自動分析し、リスクの高い申告書を抽出する仕組みが整備されつつあります。これにより、納税者のコンプライアンス向上が期待されています。

税務当局の透明性と説明責任

『Tax Administration 2024』では、税務当局の管理体制や説明責任についても詳しく取り上げられています。多くの税務当局は戦略的および業務上の文書を作成していますが、それらの文書を一般に公開している割合は限定的であることが指摘されています。この点において、透明性を高めることで、地域社会の信頼をさらに向上させる可能性があると述べられています。

また、税務当局が強固な監督の対象であることを示す具体的なデータも提示されています。例えば、複数の国で監査機関が税務当局の活動を評価しているほか、運営方針が定期的に見直される仕組みがあることが報告されています。

納税者サービスとチャネルの多様化

納税者からの問い合わせ件数は膨大であり、2022年度末までのデータでは、税務当局がオンライン納税者口座を通じて35億件以上の問い合わせを受けたとされています。また、数千万件の訪問、手紙、電子メール、さらには3億件以上の電話問い合わせが記録されています。

この膨大な需要に対応するため、税務当局は多様なサービスチャネルを整備しています。『Tax Administration 2024』では、オンラインサービスの種類や、納税者満足度調査の結果、教育やビジネス支援イニシアティブの有効性についてのデータも提供されています。例えば、ある国では、中小企業向けに特化した税務ガイダンスを提供し、納税者の理解度向上に寄与しています。

コンプライアンス・リスク管理の高度化

申告内容の正確性と完全性を評価するための手法も進化しています。通常の監査に加え、データの自動分析や相互照合が活用されており、これにより申告漏れや不正を効率的に発見する仕組みが強化されています。

特に、『Tax Administration 2024』では、コンプライアンス・リスク管理に関するデータの詳細が記載されています。例えば、一部の国では、高リスク納税者を特定するために機械学習モデルを使用しており、これにより監査の効率が飛躍的に向上した事例が紹介されています。

徴収と債権管理

2022年度末時点での未納税額は合計2兆7,000億ユーロに達し、そのうち約8,100億ユーロが回収可能と見込まれています。この報告書では、税務当局が未納税額の管理や延滞者への対応においてどのような措置を講じているかについても詳述されています。

例えば、一部の管轄区域では、未納税額の回収率を向上させるためにデジタルツールを導入しており、これにより徴収効率が大幅に向上しています。また、分割払い制度や納税者教育プログラムの整備が、未納税額削減の重要な要素であると指摘されています。

紛争防止と解決メカニズム

納税者と税務当局の間の紛争を未然に防ぐ取り組みも強調されています。『Tax Administration 2024』では、事前価格設定制度や協力的コンプライアンスプログラムの利用が、多くの国で有効な紛争防止手段として活用されていることが記載されています。

また、紛争が発生した場合の解決プロセスについても具体例が示されています。一部の国では、独立した仲裁機関を設置し、迅速かつ公平な紛争解決を図る取り組みが紹介されています。

人材管理と組織文化の醸成

税務当局における人材管理戦略も詳細に検討されています。継続的な研修プログラムや職員の専門能力開発への投資が、税務行政の成功に不可欠であるとされています。また、職員の幸福度向上や積極的な関与を促進するための取り組みも強調されています。

例えば、ある国では、柔軟な勤務制度を導入し、職員の離職率を大幅に低下させた事例が紹介されています。また、多様性を重視した採用戦略が、組織文化の改善に寄与しているとされています。

新たな洞察と特集記事

2024年版では、税務ギャップの推定に関する特集記事が含まれています。この分析は、コンプライアンス違反の規模や性質を把握するための重要なツールとして注目されています。一部の国では、納税者の非遵守傾向を定量的に評価し、政策決定に活用する取り組みが進められています。

原文

Abstract

This report is the twelfth edition of the OECD’s Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is intended to be used by tax administration analysts allowing them to understand the design and administration of tax systems in other jurisdictions and to draw cross-border comparisons. While primarily aimed at analysts, it can also be a useful tool for senior tax administration managers or officials in ministries of finance when considering changes in tax system administration. The 2024 edition includes performance-related data, ratios and trends up to the end of the 2022 fiscal year. For the first time since 2019, this edition also examines in more detail the administrative, operational and organisational practices of participating tax administrations. Finally, it contains a special feature which explores how tax administrations are estimating tax gaps. The underlying data for this report comes from the International Survey on Revenue Administration, and in certain areas it also uses information from the Inventory of Tax Technology Initiatives.

Executive Summary

Tax Administration 2024 is the twelfth edition of the OECD’s comparative information series on tax administration. Containing a wealth of data and other information, it is intended to be used by tax administration analysts allowing them to understand the design and administration of tax systems in other jurisdictions and to draw cross-border comparisons. While primarily aimed at analysts, it can also be a useful tool for senior tax administration managers or officials in ministries of finance when considering changes in tax system administration.

Using the data from the International Survey on Revenue Administration (ISORA), the 2024 edition of the Tax Administration Series (TAS) takes a closer look at national-level tax administrations in 58 jurisdictions, including performance-related data, ratios and trends up to the end of the 2022 fiscal year.

Broad tax administration developments continue to evolve

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Past editions of the TAS have commented on the impact of a constantly changing environment on tax administration. These changes, driven by both internal as well as external factors such as the digitalisation of the wider economy, technological advancements, and the COVID-19 pandemic, are the key reasons behind tax administrations adapting their operating models. Some of these changes can take many years to implement, and the incremental progress that has been reflected in the previous editions of the TAS continues to be observed in this 2024 edition.

Tax administrations have increased and maintained their efficiency and effectiveness, in particular by looking at the opportunities to take more proactive approaches to influencing taxpayer compliance. This has frequently been driven by the increased use of technology and in response to the evolving expectations and needs of taxpayers. For example, tax administrations were rapid adopters of e‑administration, enabling the online filing of tax returns as well as online payments and the full or partial prefilling of tax returns. This is evident when looking at the evolution of e-filing rates, which have increased significantly – between 17 and 23 percentage points – across the three main tax types since 2014, while e-payment rates have increased around 10 percentage points since 2018 and are now at about 90%.

Similarly, tax administrations have employed technological innovations for years now, and the number of administrations that are using virtual assistants, artificial intelligence and application programming interfaces continues to increase. For example, among those administrations covered by this publication, the uptake in the use of virtual assistants and artificial intelligence has almost doubled since 2018.

Tax Administration 2024 provides new insights and perspectives

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While TAS 2024 illustrates that the broad tax administration developments continue to evolve, it also provides some unique insights into tax administration processes that have not been examined in such detail since the publication of the eighth edition in 2019.

This is due to the results of the 2023 ISORA survey which has proven to be a treasure of tax administration data as it was the most comprehensive international survey on tax administration since 2018. The survey results enable users to take a closer look at tax administration operations, processes and arrangements covering not only the regular annual performance data but also information as to how tax administrations:

  • Are setup and the governance arrangements put in place: Tax administrations are subject to a range of checks and balances to ensure transparency in their operations and proper accountability for their overall management of the tax system. With the new data included in TAS 2024 it becomes apparent that tax administrations are subject to robust oversight and control, and they also prepare a significant number of strategic and operational documents. There may, though, be room for more transparency which may help further enhancing community confidence and trust in tax administration as not all of the administrations that prepare the strategic and operational documents also make them available to the public.
  • Identify and meet taxpayer service preferences: Taxpayer contact volumes are very large scale. Tax administrations reported more than 3.5 billion incoming contacts via online taxpayer accounts, and there are more than 300 million incoming telephone contacts in addition to tens of millions of in-person visits, letters and emails. Meeting taxpayer preferences regarding contact and service channels is therefore an important aspect of tax administration work. TAS 2024 provides valuable insights into how they approach this issue by looking at the use of taxpayer satisfaction surveys, the existence of service delivery standards, the type of online services provided, as well as the availability of educational and business support initiatives.
  • Manage compliance risk: Assessing the accuracy and completeness of taxpayer reported information is critical in ensuring the integrity of the tax system. While this often happens through audits, there is an increasing use of automated electronic checks, validations and cross-matching of taxpayer information. Tax administrations are also adapting their approaches to compliance risk management with increased availability of data and the use of new data science techniques. TAS 2024 examines in detail how tax administrations are organising their processes in this area. It does so by looking at tax administrations’ approaches towards understanding and managing compliance risks, and some of the steps taken by administrations as regards preventing and addressing non-compliance.
  • Approach debt collection: The total amount of outstanding arrears at the end of fiscal year 2022 is large, in the region of EUR 2.7 trillion, and around EUR 810 billion are considered collectable. It is therefore important that the legislative framework includes provisions that enable tax officials to undertake certain actions as regards the management of debt, the collection of amounts overdue and the enforcement of actions that can be taken against delinquent debtors. TAS 2024 utilizes the new ISORA data to examine the debt collection powers and their use by tax administrations.
  • Utilize dispute prevention tools: Dispute prevention and resolution are essential to help preserve trust in the tax system. As disputes can be resource intensive, many administrations are looking at strategies to prevent them. While this may include the provision of guidance and advice to taxpayers, TAS 2024 shows that many administrations offer specific dispute prevention mechanisms, including the provision of public and private rulings, the use of Advance Pricing Arrangements, and the use of co‑operative compliance programmes.
  • Manage their workforce: Effective people management in tax administration involves comprehensive recruitment, training, and retention strategies. By investing in continuous professional development, tax administrations can keep their staff informed of the latest laws, technologies, and working practices and methods. Moreover, a focus on employee well-being and engagement can lead to higher job satisfaction, lower attrition rates, and a more dedicated workforce. Exploring the wealth of data from the 2023 ISORA survey, TAS 2024 takes a detailed look at all those areas that can help cultivate a positive organisational culture that values integrity, accountability, and excellence, all of which are crucial for a well-functioning tax system.

Tax gap estimations

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Finally, this edition of the TAS contains a special feature which looks at tax gap estimations. Over the past few years, an increasing number of jurisdictions have started analysing tax gaps as findings of these estimates can provide insights on the size and nature of non-compliance, emerging trends, and the general health of the tax system. Acknowledging that tax gap estimations are complex, the special feature provides an overview of key tax gap concepts and examples of international experiences in tax gap research.