1. REFERENCE INDICATORS FOR PUBLIC SECTORS IN THE EU
Pilot Phase
INCOME TAX ADMINISTRATION
(slides)
Brussels, 19 September 2001
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

2. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

3. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

4. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

5. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

6. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

7. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

8. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

9. FISCAL AFFAIRS Income tax administration
7 Countries sent data:
Austria
Belgium (for years1998 and 1999)
France
Greece
Ireland
Italy
The Netherlands
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

10. not significant owing to no variance among Countries
FISCAL AFFAIRS Income tax administration
ADMINISTRATIVE/LEGAL COMPLEXITY
QUOTA OF ADVERSE IN THE APPEAL PROCEDURE
not significant owing to data missing
TIME TAKEN TO ISSUE REFUND
not significant owing to no variance among Countries
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

11. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

12. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

13. FISCAL AFFAIRS Income tax administration
PREVENTION 3
not significant owing to data missing
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

14. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

15. FISCAL AFFAIRS Income tax administration
AGE OF DEBT
not significant owing to data missing
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

16. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

17. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

18. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

19. FISCAL AFFAIRS Income tax administration
PRODUCTIVITY OF AUDITS 1
not significant owing to much variance among Countries
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

20. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

21. FISCAL AFFAIRS Income tax administration
STANDARDS OF QUALITY
3 of the 7 Countries (France, Ireland and The Netherlands) declare to have standards of quality
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001

22. FISCAL AFFAIRS Income tax administration
Working Group on Reference Indicators - Brussels, 19 September 2001

23. not significant owing to data missing
FISCAL AFFAIRS Income tax administration
TAX EVASION 2
not significant owing to data missing
ACCESS VIA THE INTERNET
not significant owing to much variance among Countries
IRS
Working Group on Reference Indicators - Brussels, 19 September 2001