Description: The 'National Tax System Governance' digital business capability refers to the ability of a government or national authority to effectively manage, regulate, and oversee its tax system using digital tools and technologies. This includes the ability to collect taxes, enforce tax laws, ensure compliance, manage taxpayer information, and provide online services for taxpayers. It also involves the use of data analytics for decision-making, risk assessment, and fraud detection. This capability is crucial for improving efficiency, transparency, and accountability in the administration of the national tax system.
Additional information: The 'National Tax System Governance' Digital Business Capability refers to the ability of a nation's tax authority to effectively manage, control, and regulate its digital tax system. This capability encompasses a wide range of activities and responsibilities, including the development and implementation of digital tax policies and procedures, the enforcement of tax laws and regulations, and the management of tax-related risks.
This capability involves the use of digital technologies to streamline and automate tax processes, improve tax compliance, reduce tax evasion, and enhance the efficiency and effectiveness of tax administration. It includes capabilities such as digital tax filing and payment, online tax account management, digital tax auditing, and electronic data interchange for tax information.
The 'National Tax System Governance' Digital Business Capability also includes the ability to adapt to changes in the tax environment, such as new tax laws and regulations, changes in tax rates, and emerging tax issues and trends. This requires the ability to quickly and effectively update and modify the digital tax system as needed.
Furthermore, this capability involves the ability to ensure the security, privacy, and integrity of tax-related data and information. This includes capabilities such as data encryption, access control, data backup and recovery, and cybersecurity.
Finally, the 'National Tax System Governance' Digital Business Capability includes the ability to provide support and assistance to taxpayers, tax professionals, and other stakeholders. This includes capabilities such as online help and support, digital tax education and training, and digital communication and engagement.
In summary, the 'National Tax System Governance' Digital Business Capability is a critical capability that enables a nation's tax authority to effectively manage and control its digital tax system, improve tax compliance and administration, adapt to changes in the tax environment, ensure the security and privacy of tax-related data, and provide support and assistance to taxpayers and other stakeholders.
Example: 1. Internal Revenue Service (IRS), USA: The IRS is responsible for administering and enforcing the internal revenue laws in the United States. This includes collecting taxes, providing tax assistance to taxpayers, and overseeing various benefits programs. The IRS uses digital capabilities like online tax filing systems, digital databases for tax records, and automated systems for tax return processing.
2. HM Revenue and Customs (HMRC), UK: HMRC is the UK's tax, payments, and customs authority. They have a digital business capability that includes online tax filing, digital tax accounts for individuals and businesses, and a digital platform for tax fraud detection.
3. Australian Taxation Office (ATO): The ATO is the Australian government’s principal revenue collection agency. They have implemented a digital business capability that includes online services for individuals and businesses, a mobile app for tax and superannuation, and digital systems for data matching and analytics.
4. Canada Revenue Agency (CRA): The CRA administers tax laws for the Government of Canada and for most provinces and territories. They offer digital services like online tax filing, digital tax accounts, and electronic payment systems.
5. Federal Tax Service, Russia: This agency is responsible for collecting federal taxes, tax control, tax crimes prevention, and state registration. They have implemented digital capabilities like electronic tax filing, digital tax accounts, and online tax payment systems.
6. National Tax Agency, Japan: The agency is responsible for the administration of national taxes, the provision of tax-related services to the public, and the enforcement of tax laws and regulations. They have digital business capabilities like online tax filing and payment systems, and digital databases for tax records.
7. Federal Public Service Finance, Belgium: This department is responsible for the federal financial policy of Belgium. They have implemented digital capabilities like online tax filing, digital tax accounts, and digital systems for tax fraud detection.
Publisher: EIRA Team
LOST view: OV-Digital Business Capabilities Catalogue
Identifier: http://data.europa.eu/dr8/egovera/NationalTaxSystemGovernanceCapability
EIRA traceability: eira:DigitalBusinessCapability
EIRA concept: eira:SolutionBuildingBlock
Last modification: 2023-07-27
dct:identifier: http://data.europa.eu/dr8/egovera/NationalTaxSystemGovernanceCapability
dct:title: National Tax system governance (DBC)