Tax open data policies ()
Definition: Tax open data policies refer to regulations that mandate the public disclosure of tax-related information. These policies aim to increase transparency, accountability, and public participation in tax administration. They require tax authorities to publish data on tax revenues, tax rates, tax exemptions, and other related information in formats that are easily accessible and understandable to the public. The data should be free to use, reuse, and redistribute, subject to certain restrictions such as privacy and confidentiality rules. These policies are part of broader efforts to promote open government and data-driven decision making in the area of taxation. Source: EIRA team Additional information: Tax open data policies refer to the set of regulations and guidelines that govern the public availability and accessibility of tax-related data. These policies are designed to promote transparency, accountability, and public participation in tax administration and policy-making. They involve the systematic collection, processing, and dissemination of tax data in a manner that respects privacy and confidentiality rules. Under these policies, tax authorities are required to publish a wide range of tax data, including tax revenues, tax rates, tax exemptions, tax deductions, and other relevant information. This data is typically made available in machine-readable formats to facilitate its use by researchers, journalists, civil society organizations, businesses, and the general public. The policies also stipulate the standards and procedures for data quality, data protection, and data sharing. They require tax authorities to ensure the accuracy, timeliness, and completeness of the tax data they publish. They also mandate the use of secure technologies and practices to protect the data from unauthorized access, use, or disclosure. Furthermore, the policies encourage the use of open data technologies and platforms to enhance the accessibility and usability of tax data. They support the development of data visualization tools, interactive dashboards, and other user-friendly applications that can help users understand and analyze the data. Finally, the policies advocate for the active engagement of stakeholders in the open data process. They call for regular consultations with data users to identify their needs and preferences, and to receive their feedback and suggestions. They also promote collaborations with external partners to improve the collection, analysis, and dissemination of tax data. In essence, tax open data policies aim to make tax data more open, accessible, and useful to all, thereby contributing to better tax governance, more informed tax debates, and more effective tax policies. Example: 1. Public Access to Corporate Tax Information: This policy allows for the open access to data regarding the taxes paid by corporations. This includes information such as the amount of tax paid, the tax rate applied, and the country in which the tax was paid. This policy aims to increase transparency and accountability in the corporate sector. 2. VAT Information Exchange System (VIES): This system allows for the exchange of information related to Value Added Tax (VAT) between European Union member states. This includes information on VAT registration and deregistration, as well as data on intra-community transactions. 3. Tax Transparency Package: This policy requires member states to automatically exchange information on their tax rulings. This includes information on cross-border tax rulings and advance pricing arrangements. The aim of this policy is to prevent tax evasion and aggressive tax planning. 4. Country-by-Country Reporting: This policy requires multinational corporations to report tax-related information on a country-by-country basis. This includes information on the amount of revenue, profit before income tax, income tax paid and accrued, and business activities for each tax jurisdiction in which they do business. 5. Automatic Exchange of Information (AEOI): This policy involves the systematic and periodic transmission of taxpayer information by the source country to the residence country concerning various categories of income (e.g., dividends, interest, royalties, salaries, pensions, etc.). 6. Public Access to Personal Income Tax Data: In some European countries, there are policies that allow for the public disclosure of personal income tax data. This includes information such as the amount of tax paid, the income bracket, and the tax deductions claimed. This policy aims to increase transparency and fairness in the tax system. LOST view: SV-Data Policy Catalogue Identifier: http://data.europa.eu/dr8/egovera/TaxOpenDataPoliciesBusinessObject EIRA traceability: eira:DataPolicyBusinessObject ABB name: egovera:TaxOpenDataPoliciesBusinessObject EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxOpenDataPoliciesBusinessObject dct:title: Tax Open Data Policies Business-object
eira:PURIhttp://data.europa.eu/dr8/egovera/TaxOpenDataPoliciesBusinessObject
eira:ABBeira:DataPolicyBusinessObject
dct:modified2023-07-27
dct:identifierhttp://data.europa.eu/dr8/egovera/TaxOpenDataPoliciesBusinessObject
dct:typeegovera:TaxOpenDataPoliciesBusinessObject
dct:titleTax Open Data Policies Business-object
skos:definitionTax open data policies refer to regulations that mandate the public disclosure of tax-related information. These policies aim to increase transparency, accountability, and public participation in tax administration. They require tax authorities to publish data on tax revenues, tax rates, tax exemptions, and other related information in formats that are easily accessible and understandable to the public. The data should be free to use, reuse, and redistribute, subject to certain restrictions such as privacy and confidentiality rules. These policies are part of broader efforts to promote open government and data-driven decision making in the area of taxation.
eira:definitionSourceEIRA team
eira:definitionSourceReference
skos:example1. Public Access to Corporate Tax Information: This policy allows for the open access to data regarding the taxes paid by corporations. This includes information such as the amount of tax paid, the tax rate applied, and the country in which the tax was paid. This policy aims to increase transparency and accountability in the corporate sector. 2. VAT Information Exchange System (VIES): This system allows for the exchange of information related to Value Added Tax (VAT) between European Union member states. This includes information on VAT registration and deregistration, as well as data on intra-community transactions. 3. Tax Transparency Package: This policy requires member states to automatically exchange information on their tax rulings. This includes information on cross-border tax rulings and advance pricing arrangements. The aim of this policy is to prevent tax evasion and aggressive tax planning. 4. Country-by-Country Reporting: This policy requires multinational corporations to report tax-related information on a country-by-country basis. This includes information on the amount of revenue, profit before income tax, income tax paid and accrued, and business activities for each tax jurisdiction in which they do business. 5. Automatic Exchange of Information (AEOI): This policy involves the systematic and periodic transmission of taxpayer information by the source country to the residence country concerning various categories of income (e.g., dividends, interest, royalties, salaries, pensions, etc.). 6. Public Access to Personal Income Tax Data: In some European countries, there are policies that allow for the public disclosure of personal income tax data. This includes information such as the amount of tax paid, the income bracket, and the tax deductions claimed. This policy aims to increase transparency and fairness in the tax system.
eira:concepteira:ArchitectureBuildingBlock
skos:noteTax open data policies refer to the set of regulations and guidelines that govern the public availability and accessibility of tax-related data. These policies are designed to promote transparency, accountability, and public participation in tax administration and policy-making. They involve the systematic collection, processing, and dissemination of tax data in a manner that respects privacy and confidentiality rules. Under these policies, tax authorities are required to publish a wide range of tax data, including tax revenues, tax rates, tax exemptions, tax deductions, and other relevant information. This data is typically made available in machine-readable formats to facilitate its use by researchers, journalists, civil society organizations, businesses, and the general public. The policies also stipulate the standards and procedures for data quality, data protection, and data sharing. They require tax authorities to ensure the accuracy, timeliness, and completeness of the tax data they publish. They also mandate the use of secure technologies and practices to protect the data from unauthorized access, use, or disclosure. Furthermore, the policies encourage the use of open data technologies and platforms to enhance the accessibility and usability of tax data. They support the development of data visualization tools, interactive dashboards, and other user-friendly applications that can help users understand and analyze the data. Finally, the policies advocate for the active engagement of stakeholders in the open data process. They call for regular consultations with data users to identify their needs and preferences, and to receive their feedback and suggestions. They also promote collaborations with external partners to improve the collection, analysis, and dissemination of tax data. In essence, tax open data policies aim to make tax data more open, accessible, and useful to all, thereby contributing to better tax governance, more informed tax debates, and more effective tax policies.
eira:viewSV-Data Policy Catalogue