A Diagnostic Framework For Revenue Administration

A Diagnostic Framework For Revenue Administration Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of A Diagnostic Framework For Revenue Administration book. This book definitely worth reading, it is an incredibly well-written.

A Diagnostic Framework for Revenue Administration

Jit B. S. Gill
A Diagnostic Framework for Revenue Administration Book PDF

Author : Jit B. S. Gill
Publisher : World Bank Publications
Page : 64 pages
File Size : 43,8 Mb
Release : 2000-01-01
Category : Business & Economics
ISBN : 0821347802

Get Book

A Diagnostic Framework for Revenue Administration by Jit B. S. Gill Pdf

A systematic diagnosis of a revenue administration is a prerequisite to developing a successful strategy for its reform. However, given the complexity of tax and customs administration, this is not a simple task. A host of external and internal factors need to be analyzed to uncover the roots of organizational and institutional dysfunction. Also, the diagnosis needs to be done in a participatory manner to build consensus around the causes for inadequate performance and their remedies. This framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations. Besides a detailed set of diagnostic questions for each area of analysis, the framework provides illustrations of frequently encountered problems and their possible remedies. The framework can be used in a group setting involving different stakeholders, to guide brainstorming sessions and draft reform strategies.

The Revenue Administration Gap Analysis Program

International Monetary,International Monetary Fund. Fiscal Affairs Dept.
The Revenue Administration Gap Analysis Program Book PDF

Author : International Monetary,International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 38 pages
File Size : 54,5 Mb
Release : 2021-08-27
Category : Business & Economics
ISBN : 9781513577173

Get Book

The Revenue Administration Gap Analysis Program by International Monetary,International Monetary Fund. Fiscal Affairs Dept. Pdf

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.

Revenue Authorities

Maureen Kidd,William Joseph Crandall
Revenue Authorities Book PDF

Author : Maureen Kidd,William Joseph Crandall
Publisher : International Monetary Fund
Page : 100 pages
File Size : 43,7 Mb
Release : 2006-10
Category : Business & Economics
ISBN : UCSD:31822036089175

Get Book

Revenue Authorities by Maureen Kidd,William Joseph Crandall Pdf

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.

Understanding Revenue Administration

Mr.Duncan Cleary
Understanding Revenue Administration Book PDF

Author : Mr.Duncan Cleary
Publisher : International Monetary Fund
Page : 94 pages
File Size : 52,7 Mb
Release : 2017-06-30
Category : Business & Economics
ISBN : 9781484301913

Get Book

Understanding Revenue Administration by Mr.Duncan Cleary Pdf

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.

Understanding Revenue Administration

Mrs.Andrea Lemgruber,Mr.Andrew Masters,Mr.Duncan Cleary
Understanding Revenue Administration Book PDF

Author : Mrs.Andrea Lemgruber,Mr.Andrew Masters,Mr.Duncan Cleary
Publisher : International Monetary Fund
Page : 69 pages
File Size : 55,6 Mb
Release : 2015-05-20
Category : Business & Economics
ISBN : 9781513584829

Get Book

Understanding Revenue Administration by Mrs.Andrea Lemgruber,Mr.Andrew Masters,Mr.Duncan Cleary Pdf

During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.

Tool Kit for Tax Administration Management Information System

Seok Yong Yoon,Chava Chaithanya,Dongsung Kong
Tool Kit for Tax Administration Management Information System Book PDF

Author : Seok Yong Yoon,Chava Chaithanya,Dongsung Kong
Publisher : Asian Development Bank
Page : 123 pages
File Size : 50,5 Mb
Release : 2014-06-01
Category : Law
ISBN : 9789292545659

Get Book

Tool Kit for Tax Administration Management Information System by Seok Yong Yoon,Chava Chaithanya,Dongsung Kong Pdf

The Tax Administration Management Information System (TAMIS) Tool Kit was developed with the objective of guiding and helping tax agents in developing countries undertake a holistic transformation of tax administration using information and communication technology. The tool kit provides guidance on key activities any tax agency should undertake in introducing TAMIS in various stages---including diagnostic assessment, prioritization of target taxes and services, implementation approaches, and monitoring and evaluation framework.

ISORA 2016

William Joseph Crandall,Elizabeth Gavin,Mr.Andrew R Masters
ISORA 2016 Book PDF

Author : William Joseph Crandall,Elizabeth Gavin,Mr.Andrew R Masters
Publisher : International Monetary Fund
Page : 137 pages
File Size : 41,6 Mb
Release : 2019-03-08
Category : Business & Economics
ISBN : 9781484383216

Get Book

ISORA 2016 by William Joseph Crandall,Elizabeth Gavin,Mr.Andrew R Masters Pdf

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Designing a Tax Administration Reform Strategy

Ms.Katherine Baer,Mr.Carlos Silvani
Designing a Tax Administration Reform Strategy Book PDF

Author : Ms.Katherine Baer,Mr.Carlos Silvani
Publisher : International Monetary Fund
Page : 37 pages
File Size : 44,6 Mb
Release : 1997-03-01
Category : Business & Economics
ISBN : 9781451980394

Get Book

Designing a Tax Administration Reform Strategy by Ms.Katherine Baer,Mr.Carlos Silvani Pdf

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

International Monetary Fund
Current Challenges in Revenue Mobilization Improving Tax Compliance Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 41,9 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

Get Book

Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Tax Administration Reform in China

John Brondolo,Zhiyong Zhang
Tax Administration Reform in China Book PDF

Author : John Brondolo,Zhiyong Zhang
Publisher : International Monetary Fund
Page : 128 pages
File Size : 51,6 Mb
Release : 2016-03-17
Category : Business & Economics
ISBN : 9781484301111

Get Book

Tax Administration Reform in China by John Brondolo,Zhiyong Zhang Pdf

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Customs Modernization Handbook

Luc De Wulf,Jose B. Sokol
Customs Modernization Handbook Book PDF

Author : Luc De Wulf,Jose B. Sokol
Publisher : World Bank Publications
Page : 356 pages
File Size : 53,6 Mb
Release : 2005-01-03
Category : Business & Economics
ISBN : 9780821383728

Get Book

Customs Modernization Handbook by Luc De Wulf,Jose B. Sokol Pdf

Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources. 'Customs Modernization Handbook' provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import procedures, that have proved particularly troublesome for customs administrations and traders, and provides practical guidelines to enhance their efficiency. The Handbook also reviews the appropriate legal framework for customs operations as well as strategies to combat corruption.

Tax Administration and Firm Performance

Ms.Era Dabla-Norris,Florian Misch,Mr.Duncan Cleary,Munawer Khwaja
Tax Administration and Firm Performance Book PDF

Author : Ms.Era Dabla-Norris,Florian Misch,Mr.Duncan Cleary,Munawer Khwaja
Publisher : International Monetary Fund
Page : 40 pages
File Size : 43,9 Mb
Release : 2017-04-14
Category : Business & Economics
ISBN : 9781475595161

Get Book

Tax Administration and Firm Performance by Ms.Era Dabla-Norris,Florian Misch,Mr.Duncan Cleary,Munawer Khwaja Pdf

Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews

Anonim
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Book PDF

Author : Anonim
Publisher : Global Forum on Transparency a
Page : 125 pages
File Size : 47,6 Mb
Release : 2016
Category : Business & Economics
ISBN : 9264266089

Get Book

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews by Anonim Pdf

This report summarizes the legal and regulatory framework for transparency and exchange of information in Burkina Faso as well as the practical implementation of that framework. It reflects the legal and regulatory framework as at June 2016.

PEFA, Public Financial Management, and Good Governance

Jens Kromann Kristensen,Martin Bowen,Cathal Long,Shakira Mustapha,Urška Zrinski
PEFA Public Financial Management and Good Governance Book PDF

Author : Jens Kromann Kristensen,Martin Bowen,Cathal Long,Shakira Mustapha,Urška Zrinski
Publisher : World Bank Publications
Page : 168 pages
File Size : 52,9 Mb
Release : 2019-11-24
Category : Business & Economics
ISBN : 9781464814662

Get Book

PEFA, Public Financial Management, and Good Governance by Jens Kromann Kristensen,Martin Bowen,Cathal Long,Shakira Mustapha,Urška Zrinski Pdf

This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

Inequality and Fiscal Policy

Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen
Inequality and Fiscal Policy Book PDF

Author : Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen
Publisher : International Monetary Fund
Page : 450 pages
File Size : 43,8 Mb
Release : 2015-09-21
Category : Business & Economics
ISBN : 9781513567754

Get Book

Inequality and Fiscal Policy by Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen Pdf

The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distributional issues to the top of the policy agenda. The challenge for many governments is to address concerns over rising inequality while simultaneously promoting economic efficiency and more robust economic growth. The book delves into this discussion by analyzing fiscal policy and its link with inequality. Fiscal policy is the government’s most powerful tool for addressing inequality. It affects households ‘consumption directly (through taxes and transfers) and indirectly (via incentives for work and production and the provision of public goods and individual services such as education and health). An important message of the book is that growth and equity are not necessarily at odds; with the appropriate mix of policy instruments and careful policy design, countries can in many cases achieve better distributional outcomes and improve economic efficiency. Country studies (on the Netherlands, China, India, Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing capacity to use fiscal policy for redistribution. The analysis presented in the book builds on and extends work done at the IMF, and also includes contributions from leading academics.