CIAT

Implementing Environmental Taxes: Norway-best practices and lessons learnt

This is the Presentation from Norway for the Webinar on Implementing Environmental Taxes Download March 2024 Norway has a long history of using excise taxes to internalise external costs. The presentationl gives a short overview of the excise taxes with an environmental basis used by Norway, with a focus on the CO2-tax and road usage tax on fuel products. The presentation also discuss current issues regarding the CO2-tax, including the relationship to emission trading and handling of biofuels. Battery electric vehicles and hybrid electric vehicles currently dominate new car sales in Norway, and in this context a project to replace the road usage tax on fuels with a national position based (GPS-based) road user charging system are discussed.

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Study Group on Asia-Pacific Tax Administration and Research

Tax network Overview About The Study Group on Asia-Pacific Tax Administration and Research (SGATAR) was established in 1970 as an annual forum for tax administrators to enhance cooperation, improve administration and discuss issues related to tax administration. SGATAR’s activities have centred on aiding administrative reform through the sharing of information and insights in regard to specific tax issues. More broadly, it has sought to facilitate the alignment of various tax systems in the Asia-Pacific region in order to foster a tax regime favourable to the smooth development of trade and investment.   Mission “To provide a platform to enhance the performance of tax administrations in the Asia-Pacific region by promoting collaboration and communication among member tax administrations.”   Objectives Enhance capacity building for members through the sharing of best practices and strengthening training programs Promote bilateral and/or multilateral cooperation in taxpayer compliance and other special projects Undertake research and keep abreast of international and regional developments in tax law and administration Relay our members’ views to international forums   Organisational Structure Established SGATAR members take turns hosting the Annual Meeting and providing relevant secretariat support. The ten-member historical hosting order is as follows: Philippines People’s Republic of China Indonesia Japan Malaysia Thailand Republic of Korea Australia Singapore New Zealand Newer (post-1997) members are able to volunteer to host and/or contribute expertise to the Working Level Meetings and Joint Training Programs. The hosts of subsidiary SGATAR meetings report back to the Head Forum on outcomes.   Membership There are currently 18 members, including Australia, Cambodia, People’s Republic of China, Chinese Taipei, Hong Kong SAR, Indonesia, Japan, Lao People’s Democratic Republic, Macao SAR, Malaysia, Mongolia, New Zealand, Papua New Guinea, Philippines, Republic of Korea, Singapore, Thailand and Vietnam. Annual SGATAR Meetings serve to strengthen the solidarity of members. There are also a number of observer jurisdictions and organisations that attend the Annual Meeting. Such meetings are known to attract more than 200 delegates.   SGATAR Taskforce The SGATAR Taskforce fulfils the role of a secretariat, along with a mandate to seek continuous improvements in the way that the association is administered and run. Taskforce membership follows the hosting cycle – the current members are Thailand (2023 Chair), the Republic of Korea (2024 Chair), and Australia (2025 Chair). Related websites Study Group on Asia-Pacific Tax Administration and Research (sgatar.org)

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Centro Interamericano de Administraciones Tributarias

Tax network Overview About The Centro Interamericano de Administraciones Tributarias (CIAT) is an intra-American network of tax administrators founded in 1967. CIAT is set up to support member countries’ efforts to enhance the development and institutional strengthening of tax administrations as well as their social acceptance. Further, the network encourages international cooperation and the exchange of good practices. The network aims to promote international cooperation and the exchange of experiences and information and render technical assistance services, studies and training, thus contributing to the strengthening of the tax administrations of its member countries. To achieve these objectives, CIAT provides technical assistance programmes, supports studies and research projects, and disseminates their results. Currently, CIAT accounts for 42 member countries, out of which 32 are of the Americas. Additionally, there are five European members, four African members and one Asian member. CIAT endorses the ATI objectives of the Addis Tax Initiative and has joined the Addis Tax Initiative as ATI supporting organisation. Objectives Improve effectiveness and efficiency of tax administrations Regional and international partnership and cooperation Forum for exchange Activities Research Conferences Publications Seminars and workshops Working groups Organisational Structure Executive Secretariat Members Executive Secretary (legal representative of CIAT) Responsibilities Executing CIAT’s technical and administrative affairs strategic leadership General Assembly (annually) Members All full members have voting rights on all issues Responsibilities CIAT’s supreme decision-making body Executive Council Members Nine Council members elected annually by the General Assembly Responsibilities Managing activities Executing the Executive Secretariat budget Outlining CIAT’s institutional strategies Resources Primary funding source is the annual contributions of members countries and associate members. The contribution amount is classified (into 7 categories) in accordance with the respective GDP of the member countries. Member country contributions are adjusted annually based on the Panama inflation rate for the previous calendar year, as reported in the annual IMF Report An annual in-kind contribution is added in Panama Partner organisations provide co-funding for individual events, workshops and trainings Revenues from the provision of technical assistance and virtual training services Related websites Centro Interamericano de Administrationes Tributarias (CIAT)

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ENVIRONMENTAL TAX REFORM AND CARBON PRICING TO FACILITATE THE TRANSITION TO A GREEN ECONOMY

This is the Presentation from the South African National Treasury for the NTO Webinar on Environmental Taxes Download March 2024 South Africa faces a host of environmental challenges as its economy burgeons, including greenhouse gas emissions, air pollution, land degradation, biodiversity loss, water quality decline, and mounting solid waste generation. This presentation examines the pivotal role of environmental tax reforms and carbon pricing play in steering the country towards a greener economy. By leveraging environmental taxes, South Africa aims to efficiently tackle these challenges while promoting sustainable practices. The Carbon Tax policy, established after extensive stakeholder consultations and meticulous planning, serves as a cornerstone in enforcing accountability and ensuring that the true costs of greenhouse gas emissions are factored into decision-making processes, thus advancing the cause of environmental conservation.

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Inter-American Center of Tax Administrations (CIAT)

Download March 2024 The Inter-American Center of Tax Administrations (CIAT) is a member of the Network of Tax Organisations (NTO). To learn more about CIAT, have a look at the CIAT factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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Exchange and Reflection Forum for Tax Administration Leaders (CREDAF)

Download March 2024 The Exchange and Reflection Forum for Tax Administration Leaders (Cercle de réflexion et d’echange des dirigeants des administrations fiscales) (CREDAF) is a member of the Network of Tax Organisations (NTO). To learn more about CREDAF, have a look at the CREDAF factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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The Network of Tax Organisations – A Practical Guide

Download March 2024 Compiled by the NTO members, the NTO Practical Guide looks at regional and international collaboration in the field of tax administration. This publication aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. Overall, the NTO Practical Guide: Looks at regional and international collaboration in the area of tax administration against the backdrop of ever deeper global economic integration and international cooperation on taxation matters. Outlines the rationale of cross-border cooperation in the area of tax administration, the added value of tax organisations, and the objectives pursued by the creation of the NTO Provides an overview of NTO member organisations including, their organisational structure, membership, objectives, activities, and achievements, as well as their role in the international cooperation on tax matters.

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Intra-European Organisation of Tax Administrations (IOTA)

Download March 2024 The Intra-European Organisation of Tax Administrations (IOTA) is a member of the Network of Tax Organisations (NTO). To learn more about IOTA, have a look at the IOTA factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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