德勤全球-2019-全球税收管理_survey_18页_764kb

Deloitte Global Tax Management Survey Summary

Core Content

Deloitte's Global Tax Management Survey explores the evolving landscape of tax management in multinational corporations, focusing on six key imperatives: Get it done, Gain control, Reap more from less, Face the future, Discover value, and Deliver confidence. The survey, based on biennial research with senior tax decision-makers, aims to understand how tax departments are adapting to challenges such as regulatory changes, technological advancements, and talent shortages.

Main Findings

1. Get it Done

• Tax departments are increasingly using technology to ensure accurate, timely compliance and reporting across all countries.
• Over half of the respondents have increased their focus on technology in the past two years.
• Key investments include ERP systems, data repositories, and data wrangling tools.
• There is a growing interest in big data and robotic process automation (RPA).
• SAF-T and real-time reporting requirements are significant drivers for technology investment.
• 70% of respondents say these requirements have significantly influenced their investment in digital/technological tools.
• Technology implementation is cited as the top challenge for organizations with these obligations.

2. Gain Control

• There is a trend toward centralization of tax operations, with 81% of respondents now operating some form of centralized model.
• Shared services centers are the most significant growth area in this model, up 7% from the previous survey.
• Centralized models allow for better visibility, transparency, and governance globally.
• Tax departments are shifting resources to shared services and third-party providers.

3. Reap More from Less

• Technology investments and structural changes help reduce costs and increase ROI.
• Strategic drivers include cost reduction and efficiency improvements.
• Future investment is expected in all areas, with a focus on data accessibility and process optimization.

4. Face the Future

• Organizations are exploring alternative models to prepare for future challenges.
• Managed services are becoming more common, especially among large and small companies.
• 28 companies currently use fully managed services, and 17 plan to expand their use.
• 19% of organizations are either continuing or planning to start managed services.
• The managed services model is more attractive to those with centralized structures and advanced governance/technology.

5. Discover Value

• Value is a critical but undefined concept for tax departments.
• It can mean cost savings, process efficiency, risk reduction, or strategic insights.
• Heads of tax must work with CFOs and other stakeholders to define and deliver value.
• There is a need for strategic tax advice and commercial insight.

6. Deliver Confidence

• Delivering confidence involves risk mitigation, proactive advice, and articulating success.
• CFOs expect tax departments to reduce risk, enhance ROI, and provide strategic insights.
• However, many CFOs feel tax teams are not fully utilizing data to drive business value.
• There is a gap between expectations and experience, especially in areas like transfer pricing and indirect tax.

Key Insights

• Technology adoption is accelerating, with a strong focus on data quality and automation.
• Centralization is becoming the norm, with shared services centers playing a growing role.
• Managed services are emerging as a viable option for tax departments, especially for those with centralized models.
• Value definition is crucial for tax departments to align with business objectives.
• CFO expectations are high, emphasizing risk management, efficiency, and strategic contribution.

Conclusion

The Deloitte Global Tax Management Survey highlights that while tax departments are facing significant challenges, they are also making progress in adapting to the changing landscape. By embracing technology, rethinking organizational structures, and aligning with business goals, tax leaders are moving toward a future where they can deliver confidence, value, and efficiency to their organizations.