Tax payer behavior/history information ()
Definition: Taxpayer behavior/history information refers to the comprehensive data related to a taxpayer's past and present tax activities. This includes their income, deductions, credits, payments, refunds, compliance with tax laws, and any instances of audits or penalties. It provides a detailed insight into the taxpayer's financial behavior, their reliability in fulfilling tax obligations, and their overall relationship with the tax authorities. In the context of information systems, this data can be used for risk assessment, policy-making, improving tax collection efficiency, and enhancing taxpayer services. Source: EIRA team Additional information: Taxpayer behavior/history information refers to the comprehensive data collected about a taxpayer's past and present activities related to their tax obligations. This information is an essential component in the tax administration system and is used for various purposes, such as risk assessment, compliance management, and policy formulation. The information typically includes the taxpayer's identification details, income sources, deductions claimed, tax liabilities, payment history, compliance with tax filing and payment deadlines, involvement in tax disputes or litigations, and participation in tax avoidance or evasion schemes. It may also cover the taxpayer's interactions with the tax authorities, such as inquiries, audits, penalties, and appeals. In the context of IT, taxpayer behavior/history information is stored, processed, and analyzed using sophisticated software systems. These systems enable tax authorities to manage large volumes of data, identify patterns and trends, and make informed decisions. They also facilitate the provision of online services to taxpayers, such as electronic filing of tax returns and online payment of taxes. The use of IT in managing taxpayer behavior/history information also raises issues related to data protection and privacy. Tax authorities must ensure that the information is stored securely, accessed only by authorized personnel, and used in accordance with applicable laws and regulations. They must also take steps to prevent data breaches and protect the information from cyber threats. In addition, tax authorities must ensure that the taxpayer behavior/history information is accurate and up-to-date. This requires regular data validation and cleansing processes, as well as mechanisms for taxpayers to review and correct their information. Overall, taxpayer behavior/history information is a critical element in the tax administration system. It provides valuable insights into taxpayers' attitudes and behaviors, supports the enforcement of tax laws, and contributes to the effectiveness and efficiency of tax administration. Example: 1. Risk Assessment: Tax authorities use taxpayer behavior/history information to assess the risk level of non-compliance. For instance, if a taxpayer has a history of late payments or non-payment of taxes, they may be classified as high risk. This information can be used to prioritize audits and other compliance activities. 2. Predictive Analysis: Taxpayer behavior/history information can be used to predict future behavior. For instance, if a taxpayer has a history of under-reporting income, they may be likely to do so in the future. This information can be used to develop predictive models that help tax authorities identify potential cases of tax evasion or fraud. 3. Personalized Services: Taxpayer behavior/history information can be used to provide personalized services. For instance, if a taxpayer has a history of making errors on their tax return, they may be offered additional support or guidance. This information can be used to improve the taxpayer experience and increase compliance. 4. Policy Development: Taxpayer behavior/history information can be used to inform policy development. For instance, if a certain group of taxpayers has a high non-compliance rate, this information could be used to develop targeted policies or interventions. This information can be used to improve the effectiveness of tax policies and programs. 5. Compliance Monitoring: Taxpayer behavior/history information can be used to monitor compliance. For instance, if a taxpayer has a history of non-compliance, they may be subject to more frequent checks or audits. This information can be used to ensure that taxpayers are meeting their tax obligations. 6. Debt Recovery: Taxpayer behavior/history information can be used to support debt recovery efforts. For instance, if a taxpayer has a history of late payments, they may be targeted for early intervention or debt recovery actions. This information can be used to improve the efficiency and effectiveness of debt recovery efforts. LOST view: OV-Information Base Identifier: http://data.europa.eu/dr8/egovera/TaxPayerBehaviorHistoryInformationBusinessObject EIRA traceability: eira:InformationBusinessObject ABB name: egovera:TaxPayerBehaviorHistoryInformationBusinessObject EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxPayerBehaviorHistoryInformationBusinessObject dct:title: Tax payer behavior/history information Information
eira:PURIhttp://data.europa.eu/dr8/egovera/TaxPayerBehaviorHistoryInformationBusinessObject
eira:ABBeira:InformationBusinessObject
dct:modified2023-07-27
dct:identifierhttp://data.europa.eu/dr8/egovera/TaxPayerBehaviorHistoryInformationBusinessObject
dct:typeegovera:TaxPayerBehaviorHistoryInformationBusinessObject
dct:titleTax payer behavior/history information Information
eira:definitionSourceEIRA team
eira:definitionSourceReference
skos:example1. Risk Assessment: Tax authorities use taxpayer behavior/history information to assess the risk level of non-compliance. For instance, if a taxpayer has a history of late payments or non-payment of taxes, they may be classified as high risk. This information can be used to prioritize audits and other compliance activities. 2. Predictive Analysis: Taxpayer behavior/history information can be used to predict future behavior. For instance, if a taxpayer has a history of under-reporting income, they may be likely to do so in the future. This information can be used to develop predictive models that help tax authorities identify potential cases of tax evasion or fraud. 3. Personalized Services: Taxpayer behavior/history information can be used to provide personalized services. For instance, if a taxpayer has a history of making errors on their tax return, they may be offered additional support or guidance. This information can be used to improve the taxpayer experience and increase compliance. 4. Policy Development: Taxpayer behavior/history information can be used to inform policy development. For instance, if a certain group of taxpayers has a high non-compliance rate, this information could be used to develop targeted policies or interventions. This information can be used to improve the effectiveness of tax policies and programs. 5. Compliance Monitoring: Taxpayer behavior/history information can be used to monitor compliance. For instance, if a taxpayer has a history of non-compliance, they may be subject to more frequent checks or audits. This information can be used to ensure that taxpayers are meeting their tax obligations. 6. Debt Recovery: Taxpayer behavior/history information can be used to support debt recovery efforts. For instance, if a taxpayer has a history of late payments, they may be targeted for early intervention or debt recovery actions. This information can be used to improve the efficiency and effectiveness of debt recovery efforts.
eira:concepteira:ArchitectureBuildingBlock
skos:noteTaxpayer behavior/history information refers to the comprehensive data collected about a taxpayer's past and present activities related to their tax obligations. This information is an essential component in the tax administration system and is used for various purposes, such as risk assessment, compliance management, and policy formulation. The information typically includes the taxpayer's identification details, income sources, deductions claimed, tax liabilities, payment history, compliance with tax filing and payment deadlines, involvement in tax disputes or litigations, and participation in tax avoidance or evasion schemes. It may also cover the taxpayer's interactions with the tax authorities, such as inquiries, audits, penalties, and appeals. In the context of IT, taxpayer behavior/history information is stored, processed, and analyzed using sophisticated software systems. These systems enable tax authorities to manage large volumes of data, identify patterns and trends, and make informed decisions. They also facilitate the provision of online services to taxpayers, such as electronic filing of tax returns and online payment of taxes. The use of IT in managing taxpayer behavior/history information also raises issues related to data protection and privacy. Tax authorities must ensure that the information is stored securely, accessed only by authorized personnel, and used in accordance with applicable laws and regulations. They must also take steps to prevent data breaches and protect the information from cyber threats. In addition, tax authorities must ensure that the taxpayer behavior/history information is accurate and up-to-date. This requires regular data validation and cleansing processes, as well as mechanisms for taxpayers to review and correct their information. Overall, taxpayer behavior/history information is a critical element in the tax administration system. It provides valuable insights into taxpayers' attitudes and behaviors, supports the enforcement of tax laws, and contributes to the effectiveness and efficiency of tax administration.
skos:definitionTaxpayer behavior/history information refers to the comprehensive data related to a taxpayer's past and present tax activities. This includes their income, deductions, credits, payments, refunds, compliance with tax laws, and any instances of audits or penalties. It provides a detailed insight into the taxpayer's financial behavior, their reliability in fulfilling tax obligations, and their overall relationship with the tax authorities. In the context of information systems, this data can be used for risk assessment, policy-making, improving tax collection efficiency, and enhancing taxpayer services.
eira:viewOV-Information Base