Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2021 Issue 008

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Public Finance , Taxation - General , International Taxation , collection function , collection model , collection of social insurance contributions , publication order , tax authority , SIA audit visit , Personal income tax , Tax allowances , Social assistance spending , Income , Compliance costs

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Summary

This technical note addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?