A Diagnostic Framework For Revenue Administration
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A Diagnostic Framework For Revenue Administration
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Author : Jit B. S. Gill
language : en
Publisher: World Bank Publications
Release Date : 2000-01-01
A Diagnostic Framework For Revenue Administration written by Jit B. S. Gill and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-01-01 with Business & Economics categories.
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
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Author : International Monetary
language : en
Publisher: International Monetary Fund
Release Date : 2021-08-27
The Revenue Administration Gap Analysis Program written by International Monetary and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-27 with Business & Economics categories.
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.
Understanding Revenue Administration
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Author : Mrs.Andrea Lemgruber
language : en
Publisher: International Monetary Fund
Release Date : 2015-05-20
Understanding Revenue Administration written by Mrs.Andrea Lemgruber and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-20 with Business & Economics categories.
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.
Understanding Revenue Administration
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Author : Mr.Duncan Cleary
language : en
Publisher: International Monetary Fund
Release Date : 2017-06-30
Understanding Revenue Administration written by Mr.Duncan Cleary and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-30 with Business & Economics categories.
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.
Revenue Administration A Toolkit For Implementing A Revenue Authority
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Author : William Joseph Crandall
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-05-20
Revenue Administration A Toolkit For Implementing A Revenue Authority written by William Joseph Crandall and has been published by INTERNATIONAL MONETARY FUND this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-20 with Customs administration categories.
This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a "revenue authority" to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.
Revenue Authorities
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Author : Maureen Kidd
language : en
Publisher: International Monetary Fund
Release Date : 2006-10
Revenue Authorities written by Maureen Kidd and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10 with Business & Economics categories.
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.
Tool Kit For Tax Administration Management Information System
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Author : Seok Yong Yoon
language : en
Publisher: Asian Development Bank
Release Date : 2014-06-01
Tool Kit For Tax Administration Management Information System written by Seok Yong Yoon and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-01 with Law categories.
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.
Understanding Revenue Administration
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Author : Andréa Lemgruber Viol
language : en
Publisher:
Release Date : 2015
Understanding Revenue Administration written by Andréa Lemgruber Viol and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Revenue management categories.
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.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
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.
Isora 2016
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Author : William Joseph Crandall
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-08
Isora 2016 written by William Joseph Crandall and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-08 with Business & Economics categories.
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.