IOTA Papers

IOTA Papers is a series of short papers written by officials from IOTA member countries and IOTA partner organisations where they share their views, knowledge and experiences in relevant issues for tax administrations. You will find articles on hot topics such as taxation of the sharing economy, country experiences in joint audits and MAP practices, data analytics and tackling VAT fraud. etc. 

We wish you nice reading and “cherry picking” and hope you will find interesting and useful information in the papers already available. We also encourage you to keep visiting the “IOTA Papers” section as many more informative contributions will follow regularly.

2023

 

APPLYING THE GENERAL ANTI-AVOIDANCE RULE IN COMPLEX TAX AVOIDANCE SCHEMES: PRACTICAL EXAMPLES
Martynas Endrijaitis, Deputy Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania


 

Pre-insolvency procedures implemented in hungarian law
Katalin Kanizsai Dr (LL.M.), Hungarian National Tax and Customs Administration

 

2022

 

AN INNOVATIVE MEAN FOR IMPROVING VOLUNTARY FISCAL COMPLIANCE BY SHARING TRANSPARENCY
Stefano Latini, Italian Revenue Agency


 

Assessing A Case of Dividend Tax Avoidance as Good Practice
Martynas Endrijaitis, Deputy Head State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania


 

Thoughts About Tax Gap, The Tax Compliance And Efficiency of the Tax System
Elena Petrova, Public Revenue Office Republic of North Macedonia


 

Ecosystem-Based Digitalisation of Taxation
Sami Koskinen, Finnish Tax Administration


 

COVID-19 Exit Strategy in the Field of Debt Management
Michael Roekaerts, FPS Finance


 

New Ways of Working in the Finnish Tax Administration
Maiju Lovio, Finnish Tax Administration

 

2021

Transfer Pricing Documentation: The Competent Authority Perspective (only for registered users)
Filip Haes, Laetitia Belsack, FOD Financiën


 

Segmentation of Taxpayers Based on Tax Compliance Behaviour (only for registered users)
Natālija Fiļipoviča, State Revenue Service of the Republic of Latvia


 

Why do we pay taxes and why not? Do we really want to pay taxes?
Gábor Tóth, National Tax and Customs Administration, Hungary


 

Italy’s Electronic Invoicing Model: Trends, Latest News and Tangible Advantages
Stefano Latini  


 

Exploring Crs Data – Possibilities For Usage Of Crs Data (only for registered users)
Dr. Mihai Paunescu and Leo Holy BA, Predictive Analytics Competence Center, Federal Ministry of Finance Austria


 

Through adapted communication, to transparency, Trust and improved compliance when paying tax debt
Elena Petrova


 

Italy, Green Light For The Start Of The New Project For Prepopulated Vat Returns
Stefano Latini


 

The Use of CRS Data in Italian Revenue Agency
Carla Cariello, Elisabetta Picerno, Antonino Virgillito (only for registered users)


 

Welcome to the Agency - A new full Guide on three-way kit for tax assistance provided to taxpayers by Italy's Revenue Agency
Stefano Latini

 

2020

 

TRANSFER PRICING REGULATIONS IN ARMENIA
By Andranik Hakobyan, Chief Tax Inspector, Transfer Pricing and Tax Cooperation Division, State Revenue Committee of The Republic of Armenia

 


 

2019

 

RISK MANAGEMENT IN ORDER TO ENHANCE COMPLIANCE OF TAXPAYERS IN HUNGARY
By Csilla Tamás Czinege, National Tax and Customs Administration of Hungary

 


 

VIRTUAL CURRENCY AND ICO TAXATION IN LITHUANIA
By Jolita Mazėtienė, Mantas Mickevičius, Gailina Budzinskienė and Jurijus Kondratovičius from State Tax Inspectorate under the Ministry of Finance of Lithuania

 


 

NUDGING IN THE CONTEXT OF TAXATION
By Maarten Luts and Marc Van Roy from Federal Public Service Finances, Belgium

 


 

THE ELECTRONIC PUBLIC ROAD CONTROL SYSTEM (EKAER) IN HUNGARY
By Hajnalka Höflinger J.D. from the National Tax and Customs Authority of Hungary

 


 

2018 

 

THE STRATEGY FOR WELCOMING THE TAXPAYERS IN FRANCE (only for registered users)
By Cécile Bader from General Directorate of Public Finances (DGFIP) of France

 


 

COUNTRY BY COUNTRY REPORT IN SPAIN: 2017 OVERVIEW (only for registered users)
By Israel Muñoz Diaz from the Spanish Tax Agency (AEAT)

 


 

TAX REFORM IN LATVIA IN 2018
By Baiba Jurisone and Liva Jirgensone from the State Revenue Service of Latvia

 


 

COLLABORATION WITH TAX SERVICE PROVIDERS IN THE E-INVOICE SYSTEM
By Marta Andrade Póvoa from the Tax and Customs Authority of Portugal 

 


 

CO-CREATION, APPS AND RESPONSIVE DESIGN SOLUTIONS
By Elisabeth Lundberg and Elisabeth Toftén from the Swedish Tax Agency

 


 

2017 

 

MOTIVATION RATHER THAN ENFORCEMENT – WIDER, MORE EFFECTIVE APPROACH
By Airi Jansen-Uueda from Estonian Tax and Customs Board

 


 

AN ANALYTICAL APPROACH TO DETECT MTIC/MTEC VAT FRAUD INVOLVING ENERGY TRADING
By So Young Kim from the Norwegian Tax Administration

 


 

EXAMPLES OF MEASURING THE REPORTING COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES (only for registered users)
By Tomaž Lešnik from the Financial Administration of the Republic of Slovenia 

 


 

REGULATION OF THE SHARING ECONOMY IN NORWAY
By Ninna Risnes from the Norwegian Tax Administration

 


 

GROWTH THROUGH SHARING ECONOMY WHILE AUDITING ACCORDING TO CURRENT LEGISLATION
By Peter Hill Hansen and Malte Thomsen from the Danish Tax Administration

 


 

BELGIAN MAP PRACTICE: A SUMMARY OF THE CURRENT SITUATION (only for registered users)
By Sylke Hamerijck from the Federal Public Service of Finance of Belgium

 


 

DATA ANALYTICS USED IN COLLECTION AND RECOVERY PROCESSES IN BELGIUM (only for registered users)
By Adil Soussi Nachit and Elly Goossens from the Federal Public Service of Finance of Belgium

 


 

CONTROL OF THE COLLABORATIVE ECONOMY
By Ignacio González Garcia from the Spanish Tax Agency (AEAT)

 


 

A NEW STRATEGY TO TACKLE VAT FRAUDS: A COLLABORATIVE APPROACH TOWARDS THE TAXPAYER BASED ON “WARNING LETTERS”
By Lara Bartolozzi from the Revenue Agency of Italy

 


 

IS „SHARING" A FAIR ECONOMY? (only for registered users)
By Andrea Stary from the Federal Ministry of Finance of Austria

 


 

JOINT AUDIT AND OTHER TOOLS IN THE INTERNATIONAL COOPERATION SCENARIO
By Ilaria Petracca and Valeria Ibello from the Revenue Agency of Italy