OECD Tax Study, 2008

OECD Tax Study Survey
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OECD Tax Study
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OECD Tax Study Survey

* denotes mandatory field.

Would you classify yourself as being a representative of: *
a large corporate taxpayer
a tax advisory firm
a tax authority (speaking officially on behalf of that authority)
a tax authority (giving your own opinions)?

Country:*

 

Position held:

Organization:

Revenue/Turnover (in USD):


Business sector:*

 


Please answer each question below with a score of 1 to 5, where 5 indicates ‘high’ and 1 indicates ‘low’

What level of support do you perceive in your country for the recommendations of the FTA’s ‘Study into the Role of Tax Intermediaries’ among:
5
4
3
2
1
large corporate taxpayers
tax advisers
senior management of the tax authorities
operational officers of the tax authorities?

To what extent do you consider that the revenue body in your jurisdiction has implemented appropriate risk management and resource allocation procedures?

To what extent do the revenue bodies demonstrate the ‘problem solving’ attributes outlined in the report:
5
4
3
2
1
understanding based on commercial awareness
impartiality
proportionality
openness through disclosure and transparency
responsiveness?

What level of take-up do you perceive there to be in your jurisdiction among companies eligible for an enhanced relationship?

Where enhanced relationships have been entered into, how satisfied do you perceive each of the following to be with the way in which those relationships are working:
5
4
3
2
1
large corporate taxpayers
tax advisers
senior management of the tax authorities
operational officers of the tax authorities?
To what extent, as you perceive it, has the implementation of enhanced relationships reduced ‘aggressive tax planning’ (however you would define that term):
5
4
3
2
1
in the corporate taxpayer population as a whole
among large corporate taxpayers
among those large corporate taxpayers that have entered into enhanced relationships?

To what extent, in your opinion, has the time taken to settle the liabilities of taxpayers fallen as a result of their entering into enhanced relationships?

To what extent have the benefits from the enhanced relationship been articulated by:
5
4
3
2
1
large corporate taxpayers
tax advisers
tax authorities?
To what extent are satisfactory measures in place to address failures in implementation of agreed enhanced relationships by:
5
4
3
2
1
taxpayers
tax advisers
tax authorities?
To what extent has the study contributed to the following:
5
4
3
2
1
constructive dialogue between taxpayers and tax authorities
constructive dialogue between tax advisers and tax authorities
greater compliance
greater efficiency in dealings between taxpayers and tax authorities
the competitive position of your country?

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