Following on from a successful event on tax gaps run by IOTA in June 2014, there was very strong feedback that a further event going into more detail on how to estimate tax gaps was needed.

With the growth in technology capabilities and demands for improved performance, tax administrations are encouraged to intensify their efforts to shift customers from traditional channels to more efficient e-channels, e-services and e-filing.

The proposed event will build on recent work of OECD FTA on developing a framework for measuring the outcomes of compliance strategies. In addition, the IOTA-OECD workshop will also address the implications of compliance measurement to strategic planning. This workshop will offer an opportunity for participants to discuss practical approaches and acquire an overview of current thinking about performance management, taxpayer segmentation in tax compliance and collect some good ideas for practical application in their own countries.

The workshop will focus on exploring different indirect audit methods and examining how these methods are being practically used by tax administrations to determine and verify actual tax liability of High Wealth Individuals (HWI).

Tax administrations need to effectively research and make use of intelligence by analysing and evaluating information to be ahead of the fraudsters and have a possibility of preventing significant tax losses.

Our aim is to provide opportunity for delegates to gain deeper understanding and awareness of approaches and initiatives to creating an innovative environment that encourages new ways of working and methods.

Globalisation has fostered a fast and dramatic development of international economic activities over the last decade. In particular, the expansion of the internet and computer networks has engendered a huge growth in e-transaction volumes. E-commerce has become part of everyone’s daily life and is prevalent in redesigning corporate and business management strategies.

This topic has raised the interest of many countries and has not yet sufficiently standardised and regulated at the level of individual countries and the respective Tax Administrations. In 2011 IOTA published the report on cloud computing prepared by the Task Team “E-Commerce” of the Area Group “Prevention and Detection of VAT Fraud”.

As a part of the risk management approach, analytics is being used to predict and analyse areas of risk and to detect emerging patterns of specific non-compliant behaviours, thus allowing tax administrations to better allocate resources to support a wide range of compliance and intelligence activities.