| Host | Korea TC -ADB-OECD |
| Date | 3-6 September 2024 |
| Time | All-day |
| Type | Hybrid Format(In-person/Online Workshop) |
| Venue | President Hotel, Seoul, Korea/Zoom |
| Attendees | Tax officials from the jurisdictions in the Asia-Pacific region(On-site participation) and other continents to no limitation in Online Participation |
Main Contents
 The Tax Programme of the OECD Korea Centre, in collaboration with the OECD and the Asian Development Bank (ADB), organized a workshop on the International Survey on Revenue Administration (ISORA) at the Mozart Hall of the President Hotel, Seoul, Korea, from September 3 (Tuesday) to September 6 (Friday). The workshop took the form of hybrid-workshop (combining on-site attendance and online participation via Zoom). It was aimed for officials from tax the jurisdictions in the Asia-Pacific region. It was attended by 36 offline and 85 online participants. The speakers were Oliver Petzold (Senior Advisor, OECD) and Kozue Ichiyama (Public Management Specialist, ADB), Richard Highfield (Consultant, ADB), and Najam Javaid (Consultant, ADB).   The workshop focused on the OECD’s International Survey on Revenue Administration (ISORA) database, including a comprehensive interpretation of the ISORA 2023 survey and how to utilize ISORA data. Experts from the OECD and ADB emphasized the features and functions of the RA-FIT platform and how to access ISORA data. They also presented case studies from various jurisdictions, and participants had the opportunity to use ISORA for themselves. After, They made reports and shared their experience with the colleagues.   On Day 1, Oliver Petzold explained the backgrounds and current status of ISORA. ISORA is a tax administration database. RA-FIT, the Revenue Administration Fiscal Information Tool, was developed by the IMF in 2012 and CIAT, IOTA, and was joined by OECD in 2016. It is a platform for collecting and analyzing international tax administration data to provide information for comparative analysis of tax administration. It is collected online and is voluntarily contributed by tax authorities. It aims to analyze and compare each jurisdiction’s tax systems and policies to assess the effectiveness of tax policies and provide insights for policy improvement. Richard Highfield explained the IOSRA 2023 survey and data, and Oliver Petzold and Kozue Ichiyama discussed the current status and challenges of using ISORA at the OECD and ADB. ISORA 2023 is a periodic survey conducted every 4/5 years. It is conducted to ensure risk management, transparency, and applicability, and to obtain participation, fairness, and inclusiveness by incorporating the views of those who surveyed. The ADB explained that they compare tax administrations in different countries and summarizes the manner and content of policies. It helps the development and improvement of tax administration by understanding the situation in each jurisdiction and identifying the weaknesses in the system. He explained that the OECD uses the OECD Tax Administration Report as the basis for its publications and responds to queries from tax administration staffs. It provides data and information for tax administration staff and is used to formulate relevant policies and provide appropriate advice to the authorities. Najam Javaid explained how to access ISORA’s data. He addressed the RA-FIT data portal and how to use it. The portal allows you to extract data by each jurisdiction, year, and time period and easily get the information. He explained data collection and management, data analysis and reporting. He added that they can collect and consilidate data relevant to tax administration automatically. Xanthippi Giannouzi and Alexandros Minis from Greece presented an example of how ISORA is being utilized in Greece through online presentation. They introduced the Tax Administration Agency (IAPR), an independent administrative body, and mentioned how they utilise ISORA data.  On Day 2, participants had the opportunity to get hands-on experience with ISORA data. In addition, Nadianauli Yaakub form Malaysia presented a case from Malaysia on-site. Ms. Nadianauli YAAKUB explained that ISORA data is being used for comparative analysis, comparative research, data-informed policy making, development of corporate and action plans, and realization of best policy practices. Mr. Shikar Kabool from South Africa presented how ISORA used in South Africa (online). He commented that one of the strategic objectives of South African Revenue Service is to expand the use of data to operationalize knowledge, drive insights, and achieve best outcomes. He explained that ISORA data is used in strategy, decision-making, evaluating the performance of each policy to evolve and refine the jurisdiction’s policy. On Day 3, Wei-Ting Chan presented the case of Taipei, China (on-site) and Kevin van Eijk presented the case of the Netherlands(online). Wei-Ting Chan introduced how ISORA data can be used. She explained that Taipei, China uses it to measure and compare performance, and to conduct comparative analytical studies. She noted that it is used to fine-tune administrative procedures and explore appropriate solutions for specific areas that need development. She stated certainty and in research on taxation as future challenges. Regarding the case from Netherlands, Kevin van Eijk explained that they are utilizing data for their agency’s vision and goals through comparative analysis and performance measurement.  On Day 4, participants from each jurisdiction shared their experience with ISORA data and the research they have conducted with it. By sharing global trends in tax administration and exploring ways to develop tax administration in their respective jurisdiction, the workshop is expected to help participants go on to the digitization of tax administration systems, enhance transparency and fairness in tax administration. It contributed to stress the importance of international cooperation, improve taxpayer services, and lead to data-driven decision-making. The ISORA workshop was conducted in a hybrid (online&offline) format, allowing more participants to benefit from the programme. In addition, participants were able to not only learn the theory, but also work directly with the data and portal, and resolve any difficulties through interaction with the speakers. This allowed participants to develop hands-on skills that they could use in their work. In a survey conducted afterward, 97% of participants marked they were very satisfied with the overall content of the workshop. In terms of how much they knew about the topic prior to the workshop, 38% of the participants answered “knowledgeable” and “highly knowledgeable”, while 100% of them answered “knowledgeable” and “highly knowledgeable” after the workshop. Participants provided specific and practical plan on how they will utilize ISORA data in the future. Many participants also mentioned that they appreciated the learnig-by-doing process with interaction and support from instructors. |
