Interesting taxonomy - Tax administrations

[eric.e.cohen@us.pwc.com]

Major companies are starting to recognize
the need to better track their tax charges of all kinds. Being able to
"slice and dice" and otherwise analyze tax responsibilities and
expenditures by area and type of tax is important, and may be facilitated
by standardized lists of tax administrations and tax types. This type of
"taxonomy" can have benefits to tax administrations and other
organizations as well.

At the recent OASIS Tax XML meeting,
we discussed some of the upcoming efforts we might dedicate ourselves to.
To the list we developed, I will add the possibility of developing a tax
AGENCY AND TYPE taxonomy - whether in the XBRL sense (possibly as a Dimensional
Taxonomy) or in the generic sense of the agencies and tax types, related
attributes and interrelationships.

Through the use of such a standardized
listing, a company can find out more easily across divisions the total
taxes paid to a particular agency, or the taxes in a region, or the taxes
of a particular kind, and get a truer picture throughout their organization,
of their tax burden.

While Tax XML does not want to be in
the standards business itself, it could be a big help in another group,
such as one within XBRL, developing such a taxonomy.

Your thoughts appreciated.

<eccn />

- - -

Some of the attributes such a taxonomy
might include:

Agency identification:
Agency "identifier": a unique
code or index/key for each agency
Agency name (multiple languages with
lang="")
Agency "parent" (for sub-agencies)

Regional information:
Super-region
Country
Sub-region
State/province
County
City

Related tax types administered: (http://en.wikipedia.org/wiki/Taxes)
VAT
Excise
Sales
Motor Fuel
Customs
Environmental dutires
Payroll
Corporate direct
Individual
Property

...
or as the OECD says, 

1220 On capital gains
1300 Unallocable as between 1100 and
1200
2000 Social security contributions
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable as between 2100, 2200
and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce
4000 Taxes on property
4100 Recurrent taxes on immovable property
4110 Households
4120 Other
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital
transactions
4500 Other non-recurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services
5100 Taxes on production, sale, transfer,
leasing and delivery of goods and rendering of services
5110 General taxes
5111 Value added taxes
5112 Sales taxes
5113 Other general taxes on goods and
services
5120 Taxes on specific goods and services
5121 Excises
5122 Profits of fiscal monopolies
5123 Customs and import duties
5124 Taxes on exports
5125 Taxes on investment goods
5126 Taxes on specific services
5127 Other taxes on international trade
and transactions
5128 Other taxes on specific goods and
services
5130 Unallocable as between 5110 and
5120
5200 Taxes on use of goods, or on permission
to use goods or perform activities
5210 Recurrent taxes
5211 Paid by households in respect of
motor vehicles
5212 Paid by others in respect of motor
vehicles
5213 Other recurrent taxes
5220 Non-recurrent taxes
5300 Unallocable as between 5100 and
5200
6000 Other taxes
6100 Paid solely by business
6200 Paid by other than business or
unidentifiable


Cross-agency relationships/agreements/affiliations

Period covered
Current year
Prior year(s)
Future year(s)/deferred


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