Non-filers and Stop-filers: Identifying Effective Solutions to Increase (Voluntary) Tax Compliance

10/02/2016 to 12/02/2016
Budapest, Hungary
Short description

As the tax administrations do not have sufficient resources to pursue all non-filers, they have developed different tools: from risk-scoring models and identification for the underground economy to diverse behaviour studies and modelling instruments. Every tax administration works to ensure that citizens and businesses pay their required share of taxes. A non-filer is an individual, a corporation, or a trust who fails to file a tax return as required by legislation. The treatment has to be different, taking onto accounts the specificity of the non-filer and its intentions. Counterproductive practices have been identified in several tax administrations: assessment of ghost taxpayers, voluntary exaggeration of assessments, systematic audit, etc. On the other hand several countries developed and implemented comprehensive compliance strategies worth sharing with a high potential for added value . The aim of this workshop is to put together different approaches in this field and to compare the results already achieved by tax administrations regarding the treatment of non-filers.

The workshop will be structured around the following approaches towards non-filers and stop-filers: 

1) Pre-treatment : keeping the register clean, identification of non filers, use of reminders and warning
2) Treatment : Channels, actions, estimated assessments, administrative regularisations, prior audits or desk examinations, penalties
3) Post treatment : collection enforcement, ex-post audits, objections and appeals, monitoring
 

Please note that the Background Note and Country Profile template will be posted here on Wednesday 13th January 2016

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As the tax administrations do not have sufficient resources to pursue all non-filers, they have developed different tools: from risk-scoring models and identification for the underground economy to diverse behaviour studies and modelling instruments. Every tax administration works to ensure that citizens and businesses pay their required share of taxes. A non-filer is an individual, a corporation, or a trust who fails to file a tax return as required by legislation. The treatment has to be different, taking onto accounts the specificity of the non-filer and its intentions. Counterproductive practices have been identified in several tax administrations: assessment of ghost taxpayers, voluntary exaggeration of assessments, systematic audit, etc. On the other hand several countries developed and implemented comprehensive compliance strategies worth sharing with a high potential for added value . The aim of this workshop is to put together different approaches in this field and to compare the results already achieved by tax administrations regarding the treatment of non-filers.

The workshop will be structured around the following approaches towards non-filers and stop-filers: 
1) Pre-treatment : keeping the register clean, identification of non filers, use of reminders and warning
2) Treatment : Channels, actions, estimated assessments, administrative regularisations, prior audits or desk examinations, penalties.
3) Post treatment : collection enforcement, ex-post audits, objections and appeals, monitoring

Please note that the Background Note and Country Profile template will be posted here on Wednesday 13th January 2016

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