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

By Jit B. S. Gill

A scientific analysis of a profit management is a prerequisite to constructing a winning process for its reform. even though, given the complexity of tax and customs management, this isn't an easy activity. a bunch of exterior and inner components must be analyzed to discover the roots of organizational and institutional disorder. additionally, the analysis has to be performed in a participatory demeanour to construct consensus round the factors for insufficient functionality and their treatments. This framework permits a step by step research of our surroundings, heritage, assets, process, transformation approaches, outputs and suggestions mechanisms of the profit management method, with the intention to opting for systemic deficiencies that result in inefficiency and ineffectiveness in its operations. in addition to an in depth set of diagnostic questions for every quarter of research, the framework offers illustrations of usually encountered difficulties and their attainable treatments. The framework can be utilized in a gaggle environment concerning diversified stakeholders, to steer brainstorming periods and draft reform concepts.

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Additional resources for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)

Example text

However, the existence of skilled tax practitioners also increases the pressure on the RA. Auditors, investigators and appellate authorities must have the skills and experience to match wits with the best brains in the legal and accounting professions. Business and professional associations, such as the Chamber of Commerce, Bar Association, Brokers’ Association, Association of Accountants etc. are good feedback mechanisms for the RA regarding its own performance, misconduct of its employees and the problems faced by taxpayers.

Lack of clarity or complexity in tax laws confuses taxpayers, causes errors in tax returns, increases compliance and administrative costs and encourages non-compliance. Ambiguity in tax laws creates disputes between the tax administration and the taxpayers, that consume massive administrative resources and delay tax collections. Finally, the tendency of legislators to increase revenue collection estimates, to finance their pet projects, increases the pressure on the RA to collect additional taxes.

Benchmarks are not included in the paper). The preliminary examination would highlight functional areas where performance deficiencies are severe and which, consequently, deserve special attention. Chapter 2 presents the conceptual framework used for the detailed diagnosis of the RA. This is the Congruence Model3. The Model (see overleaf) regards an organization as an Open System, consisting of an inter-related set of components. The organization takes Inputs, puts them through a Transformation Process and produces Outputs.

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