6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 231

since in the previous information system all interest on late payment was charged only when liabilities were paid. Due to this reason, there was a noticeable increase of tax debt at the end of 2011 compared with prior years. Singapore: data includes disputed debt; Sweden: All data items obtained from STA’s Statistical Yearbook; value of year-end debt (for all years) includes disputed debt which cannot be readily isolated.

Table 6.17. Tax debts: Debt collected as a share of total debt for collection

/1. Chile: Interests and fines are not included in the amount of tax debt.

Table 6.18. Tax debts: Debt written off as a share of debt inventory

/1. Chile: Interests and fines are not included in the amount of tax debt. Korea: The beginning-year debt in 2011 was 4 925 700 and the newly incurred debt during the fiscal year was 18 412 900. On this account, the total amount of debt available for written-off equals to 23 338 600. During 2011, 7 880 400 were written off. That explains why the ratio might seem high compared to other countries` relevant ratios. Luxembourg: Direct and indirect taxes; Malta: Statistics refer only to authority in charge of Direct Taxation.

Table 6.19. Tax debts: Case numbers at year-end relative to numbers at year beginning

/1. Comparisons of data on case numbers and related ratios need to be treated with caution owing to differences in how revenue bodies count the number of debt cases (e.g. by numbers of taxpayers or by numbers of tax debts for each tax).

/2. Argentina: the revenue body has advised that during this year a new computer system was implemented that brings together the various tax debts of taxpayers, resulting in debts being reported on a taxpayer basis; as a result the numbers of cases reported is significantly less than reported in prior years. Malta: Statistics refer only to authority in charge of Direct Taxation .Sweden: Case numbers are computed on the basis of debts for each tax, not the numbers of taxpayers with debts.

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TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013