Interesting taxonomy - Tax administrations

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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