Coigos De Etica

Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers ____________________________________________________________

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FORUM ON TAX ADMINISTRATION: TAXPAYER SERVICES SUB-GROUP [Draft Report] Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

September 2011

CENTRE FOR TAX POLICY AND ADMINISTRATIONSecurity and Authentication Issues in the Delivery of Electronic Services to Taxpayers ____________________________________________________________

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Table of Contents [needs updating]
INTRODUCTION ................................................. ERROR! BOOKMARK

NOT DEFINED.

PURPOSE OF THIS REPORT................................................................................................ 5 BACKGROUND TO THE FORUM ON TAX ADMINISTRATION ............................................... 5 CAVEAT ........................................................................................................................... 5 EXECUTIVE SUMMARY .............................................................................................. 6 THE KEY FINDINGS................................................... ERROR! BOOKMARK NOT DEFINED. Identity Authentication ..............................................Error! Bookmark not defined. Securing data and document exchanges ....................Error! Bookmark not defined. BACKGROUND AND CONTEXT ................ ERROR! BOOKMARK NOT DEFINED. SCOPE OF THIS STUDY .............................. ERROR!BOOKMARK NOT DEFINED. TYPE OF SERVICES WHICH WERE EXAMINED............. ERROR! BOOKMARK NOT DEFINED. TYPE OF RISKS THAT WERE EXAMINED .................... ERROR! BOOKMARK NOT DEFINED. REPORT SECTION I: TAXPAYER IDENTITY AUTHENTICATION ........................................... 8 REPORT SECTION II: SECURING DATA/DOCUMENTS EXCHANGES ..... ERROR! BOOKMARK NOT DEFINED. REPORT SECTION III: LEGAL FRAMEWORKS............ ERROR! BOOKMARK NOT DEFINED. CONDUCT OF STUDY ................................................ ERROR! BOOKMARK NOT DEFINED. SECTION I. IDENTITY AUTHENTICATION .............. ERROR! BOOKMARK NOT DEFINED. IDENTITY AUTHENTICATION: NATIONAL CONTEXTS ..................................................... 16 NATIONAL IDENTITY REGISTER AND NATIONAL ELECTRONIC IDENTITY AUTHENTICATIONSERVICES .......................................................................................... 16 PRIVATE TRUSTED THIRD PARTY IDENTITY AUTHENTICATION SERVICES ...................... 19 IDENTITY AUTHENTICATION: TAXPAYER FIRST REGISTRATION WITH THE TAX ADMINISTRATION. ......................................................................................................... 21 IDENTITY AUTHENTICATION:TAX INTERMEDIARY FIRST REGISTRATION WITH THE TAX ADMINISTRATION .......................................................................................................... 22 IDENTITY AUTHENTICATION ESERVICES ........................................................................ 23 Identity Authentication: Internet Services ................................................................ 23Identity Authentication: Secure eMail ...................................................................... 25 Identity Authentication: Standard eMail ................................................................... 27 Identity Authentication: Telephone (Voice) ............................................................. 29 Identity Authentication: Telephone (SMS ) – Short Message Service..................... 31 Identity Authentication: Telephone (IVR ) – Interactive Voice Response ............... 34 Identity Authentication: Intelligent Mobile Devices ................................................ 34 SECTION II: SECURING DATA/DOCUMENTS EXCHANGES ........................... 40 Securing data/document exchanges - Internet Channel ........................................... 43 Securing...