Electronic Taxpayer Services in Asia and the Pacific

Date: December 2013
Type: Serials
Subject:
Series: Governance Briefs

Description

This paper aims to present an overview of the use of information and communication technology in tax administration in Asia and the Pacific. A particular focus is given to interaction between tax administration bodies and taxpayers through electronic taxpayer services.

Findings

Implications of electronic taxpayer services for tax administration bodies in developing economies and international and donor organizations providing assistance to developing economies are as follows.

First, a tax administration ICT system should be developed with a dual purpose, i.e., serving for tax administration bodies’ operations including enforcement activities, and for the convenience of taxpayers.

Second, electronic taxpayer services should be mixed with good policies that enhance taxpayers’ use of these services.

Third, for economies where small and medium taxpayers’ access to ICT and financial services are still limited, measures such as tax payment by mobile phones will facilitate taxpayers’ access to tax administration.