IOTA Papers

IOTA Papers is a series of short papers written by officials from IOTA member countries (mainly speakers at IOTA workshops) and IOTA partners 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.

 

 

2018 MARCH

 

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)

 


 

 

2018 JANUARY

 

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 DECEMBER

 

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

 


 

2017 NOVEMBER

 

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