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  • Argentine Subnational Case and Chilean National Case of Revenue Internet Services: Is There A New e - Tax Benchmark Arising in South America?

    Transféré par

    Javier Carranza Torres
    12 vues15 pages
    Argentine Subnational case and Chilean National case of Revenue Internet Services: Is there a new e -Tax benchmark arising in South America? A vast development of internet services in Latin America contrasts with access and affordability of ICTs for its population. When considering e-tax systems, things are slightly different: A generous array of ICT techniques and tools are available for the people. Web services, mobile information services, electronic IDs, member electronic cards, on line bank account transfers and the like configure the so called “holistic” approach for tax collection in Latin America. These advanced tools make possible things that where not possible before; i,e. better interaction with citizens, lower transaction costs, more transparent processes, egalitarian treatment, and an improved democracy in emerging economies. This imposes a huge challenge for public organizations and their officials, particularly when simple and low cost tools are made available to organize tax collection issues that where unthinkable before. This changeling duty was picked up in some countries. A new paradigm emerges from the Chilean and Argentinean experiences, both countries with a young democracy and high levels of professionalism in tax services. For instance, Chile has established a tuned up system of electronic return filing and tax payments. On the other hand, the Province of Buenos Aires in Argentina has developed web 2.0 services for corporate tax payers. This paper proposes a comparative exercise between both experiences in order to depict an e-tax system benchmark for other countries in the same need. The comparison includes return filling systems, information campaigns to increase awareness and usage of electronic tax products and services. The specific strategies in these two countries are depicted in order to replicate or transform them in other similar countries, so as to assure higher rates of take-up on e tax systems. Revenue organizations that are at an early stage in their development of electronic services may benefit from the examination of these approaches and experiences. There are many “good practice” conclusions that can be drawn from a South American e-tax benchmark as many countries lag behind their level of development.

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    Argentine Subnational case and Chilean National case of Revenue Internet Services: Is there a new e -Tax benchmark arising in South America?

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    Argentine Subnational case and Chilean National case of Revenue Internet Services: Is there a new e -Tax benchmark arising in South America? A vast development of internet services in Latin America contrasts with access and affordability of ICTs for its population. When considering e-tax systems, things are slightly different: A generous array of ICT techniques and tools are available for the people. Web services, mobile information services, electronic IDs, member electronic cards, on line bank account transfers and the like configure the so called “holistic” approach for tax collection in Latin America. These advanced tools make possible things that where not possible before; i,e. better interaction with citizens, lower transaction costs, more transparent processes, egalitarian treatment, and an improved democracy in emerging economies. This imposes a huge challenge for public organizations and their officials, particularly when simple and low cost tools are made available to organize tax collection issues that where unthinkable before. This changeling duty was picked up in some countries. A new paradigm emerges from the Chilean and Argentinean experiences, both countries with a young democracy and high levels of professionalism in tax services. For instance, Chile has established a tuned up system of electronic return filing and tax payments. On the other hand, the Province of Buenos Aires in Argentina has developed web 2.0 services for corporate tax payers. This paper proposes a comparative exercise between both experiences in order to depict an e-tax system benchmark for other countries in the same need. The comparison includes return filling systems, information campaigns to increase awareness and usage of electronic tax products and services. The specific strategies in these two countries are depicted in order to replicate or transform them in other similar countries, so as to assure higher rates of take-up on e tax systems. Revenue organizations that are at an early stage in their development of electronic services may benefit from the examination of these approaches and experiences. There are many “good practice” conclusions that can be drawn from a South American e-tax benchmark as many countries lag behind their level of development.

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    12 vues15 pages

    Argentine Subnational Case and Chilean National Case of Revenue Internet Services: Is There A New e - Tax Benchmark Arising in South America?

    Transféré par

    Javier Carranza Torres
    Argentine Subnational case and Chilean National case of Revenue Internet Services: Is there a new e -Tax benchmark arising in South America? A vast development of internet services in Latin America contrasts with access and affordability of ICTs for its population. When considering e-tax systems, things are slightly different: A generous array of ICT techniques and tools are available for the people. Web services, mobile information services, electronic IDs, member electronic cards, on line bank account transfers and the like configure the so called “holistic” approach for tax collection in Latin America. These advanced tools make possible things that where not possible before; i,e. better interaction with citizens, lower transaction costs, more transparent processes, egalitarian treatment, and an improved democracy in emerging economies. This imposes a huge challenge for public organizations and their officials, particularly when simple and low cost tools are made available to organize tax collection issues that where unthinkable before. This changeling duty was picked up in some countries. A new paradigm emerges from the Chilean and Argentinean experiences, both countries with a young democracy and high levels of professionalism in tax services. For instance, Chile has established a tuned up system of electronic return filing and tax payments. On the other hand, the Province of Buenos Aires in Argentina has developed web 2.0 services for corporate tax payers. This paper proposes a comparative exercise between both experiences in order to depict an e-tax system benchmark for other countries in the same need. The comparison includes return filling systems, information campaigns to increase awareness and usage of electronic tax products and services. The specific strategies in these two countries are depicted in order to replicate or transform them in other similar countries, so as to assure higher rates of take-up on e tax systems. Revenue organizations that are at an early stage in their development of electronic services may benefit from the examination of these approaches and experiences. There are many “good practice” conclusions that can be drawn from a South American e-tax benchmark as many countries lag behind their level of development.

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    Argentine Subnational case and

    Chilean National case of


    Revenue Internet Services: Is
    there a new e -Tax benchmark
    arising in South America?

    Javier Carranza Torres


    This presentation

    1. Benchmarking e-tax

    2. Internet Usage

    3. State of the Art 2 cases

    4. Conclusions & Lessons


    Rationale of this case study
    Aus Industry-Best Practice Program about benchmark:
    "an on-going, systematic process to search for and
    introduce international best practice into the
    organization, conducted in such a way that all parts of
    the organization understand and achieve their full
    potential.
    Theory Reality Future

    How can we
    How are
    What is e tax / a countries
    Benchmark benchmark
    doing?
    etax?
    Threeshold
    (OECD, 2005) Revenue
    bodies made substantial
    progress for the delivery of
    services to taxpayers

    . The take-up rate for services


    exceeds 50% in five revenue
    bodies of member countries
    for electronic filing ( personal
    income tax ) in 2003.
    Benchmark – non
    buzz wording
     “…chiseled horizontal marks that
    surveyors make in stone structures, into
    which an angle-iron can be placed to
    form a "bench" for a leveling rod, thus
    ensuring that a leveling pole can be
    accurately repositioned in the same place
    in the future …”
     In public management,
    benchmarking is the process of
    comparing the cost, time or
    quality of what one organization
    does against what another
    organization
    Taxonomy of e-tax systems
    Online queries
    Transmission
    Application services
    and utilization
    of tax data files

    Online tax e-tax General income


    filing and systems tax bar code
    payment filing

    Electronic
    invoices Single-window
    Internet Usage

    Source: US Census Bureau


    The Chilean National e-Tax System

    Sistema de Simplificación Tributaria, SST

    Tax File

    Informative Transactional Transactional


    Products Products Auditing
    Products

    Interesting: eTax introduction changed administration


    SII site Evolution

    1995-1996 1998 2000 2005


    The Argentinean Subnational e-Tax
    System
    The website is organized by
    specific tags for each profile of
    contributor, “Citizen”, “Companies”,
    “Organisms” and “Professionals”
    ArbaNet
    web 2.0
    tools

    Service consisting of
    On line updated information but
    Consultation partly interactive
    of Deductions

    website
    www.arba.gov.ar

    Interesting: web 2.0 introduced administration changes


    Triad of promises to fulfill
    lower
    costs

    eTax
    better
    services

    Benchmark
    Our ideas… The real
    challenge is to
    integrate
    Learn processes in
    Best
    Practices order to
    transform the
    core business of
    Process tax
    Transfor administrations,
    mation Real
    Benchmark integrating e-
    services to
    analogical
    services in the
    way
    Future work
    Facilitating cross-country
    comparisons in tax administration
    performances

    Providing a basis for comparisons


    among developing and developed
    countries over time

    Collecting and finding an indicator to


    asses quality of service in e-tax
    services in developing countries

    Promoting more local benchmark


    practices based on the South
    American reality
    Demonstrating and indentifying
    strengths and weaknesses of tax
    administration systems and agencies
    Future work
    Justifying why a country / region
    should improve its tax
    administration system

    and identifying areas/priorities for


    reform

    Helping to draw links to other issues


    and sectors (financial, governance,
    environmental, social, etc.

    Justifying an investment to improve

    Monitoring improvement
    javiercarranza@consultant.com

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