2017 Global comparative study of the personal income tax return process

Trends and differences in an international context

This is the fourth edition of the ‘Comparative study of the personal income tax return process. This survey was conducted for the first time by Deloitte Belgium in April 2012, for the second time in May 2013, for the third time in May 2015 and now for the fourth time in April 2017. This study covers income year 2016 (tax year 2017). Each time, we have investigated how the tax return process for personal income taxes takes place in Belgium and whether there are similarities or rather significant differences compared to other countries.

Various aspects of the tax return process were examined, for example the question how smoothly the tax return runs and how the technologies are embedded in this process. We have also analysed the difficulty of filing a personal income tax return and whether it makes any difference if someone is single, married or legally cohabiting. Deloitte Belgium has liaised the survey questionnaire, consisting of 22 closed questions, with their colleagues, tax consultants, in 34 countries.

This survey summarises the main and most striking findings concerning the personal income tax return process in each country.

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