Integration of Revenue Administration : A Comparative Study of International Experience
Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs incurred...
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| Format: | Publication |
| Language: | en_US |
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Washington, DC
2013
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10986/13529 |
| id |
okr-10986-13529 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
en_US |
| topic |
accountability accounting accounting systems administrative cost administrative costs arrears auditing audits Bank loan banking system benefits system best practice bond budget Budgeting Budgets business business plan business plans business processes business sectors business service businesses call center call centers capacity-building cash flow checks CIT city collection agencies communication communication strategies communication technology Communications community comparative data compliance cost compliance costs computer computer system consolidation consolidation process consultant Copyright corporate income tax Cost of collection Customs database debt debt collection deficits e-services Economic Cooperation economic growth efficiency indicators efficient use efficient use of resources electronic filing electronic signature electronic signature law enforcement powers equipment equity evasion exchange expenditures Fax fees Finance financial incentives financial management financial resources financial terms Fiscal Administration fraud frauds future Good goods governance government budget government deficits government organizations government services government Web sites governments guarantee harmonization human resource human resource management human resources human resources management identification number implementation plan implementation plans income taxes indirect cost information information flows information sharing information system information systems information technology infrastructure inspection institution institutions insurance Insurance Corporation interest interests interfaces internal change internal communications International Bank international best practices intranet investment investments IT infrastructure Key Performance Indicators labor land law enforcement laws legal constraints Legal Framework legal right legislation liability licenses link links local governments macroeconomic fluctuations macroeconomic performance Management market market economy material materials Medium Enterprises ministries ministry ministry of finance Ministry of Justice Monetary Fund monitoring net revenue network one-stop service online services operating systems operational efficiency operational functions payment information penalties pension pension funds personal income PIT policy decisions policy formulation policy makers policy support price principal privacy private sector professional staff profits project management projects provinces provincial governments provincial income provincial sales provisions Public public expenditure public oversight public sector public sector reform Public Service queries registration system regulation regulatory framework result results return returns Revenue revenue authority Revenue base revenue collection Revenue Collections Revenue Management revenue performance revenue ratio revenues risk risk aversion risk management risk management system security services services to clients share social security systems strategies subnational subnational governments subsidiary target Targets Tax tax administration tax burden tax collection tax compliance tax debts tax evaders tax liability tax obligation tax offices tax payers tax payments tax policy tax rate tax rates tax returns tax revenue tax revenues tax structure tax systems Taxation taxes taxpayer compliance Taxpayer Office taxpayers Technical assistance technologies telephone line telephone services trade unions transparency treasury turnover value Web withholding tax |
| spellingShingle |
accountability accounting accounting systems administrative cost administrative costs arrears auditing audits Bank loan banking system benefits system best practice bond budget Budgeting Budgets business business plan business plans business processes business sectors business service businesses call center call centers capacity-building cash flow checks CIT city collection agencies communication communication strategies communication technology Communications community comparative data compliance cost compliance costs computer computer system consolidation consolidation process consultant Copyright corporate income tax Cost of collection Customs database debt debt collection deficits e-services Economic Cooperation economic growth efficiency indicators efficient use efficient use of resources electronic filing electronic signature electronic signature law enforcement powers equipment equity evasion exchange expenditures Fax fees Finance financial incentives financial management financial resources financial terms Fiscal Administration fraud frauds future Good goods governance government budget government deficits government organizations government services government Web sites governments guarantee harmonization human resource human resource management human resources human resources management identification number implementation plan implementation plans income taxes indirect cost information information flows information sharing information system information systems information technology infrastructure inspection institution institutions insurance Insurance Corporation interest interests interfaces internal change internal communications International Bank international best practices intranet investment investments IT infrastructure Key Performance Indicators labor land law enforcement laws legal constraints Legal Framework legal right legislation liability licenses link links local governments macroeconomic fluctuations macroeconomic performance Management market market economy material materials Medium Enterprises ministries ministry ministry of finance Ministry of Justice Monetary Fund monitoring net revenue network one-stop service online services operating systems operational efficiency operational functions payment information penalties pension pension funds personal income PIT policy decisions policy formulation policy makers policy support price principal privacy private sector professional staff profits project management projects provinces provincial governments provincial income provincial sales provisions Public public expenditure public oversight public sector public sector reform Public Service queries registration system regulation regulatory framework result results return returns Revenue revenue authority Revenue base revenue collection Revenue Collections Revenue Management revenue performance revenue ratio revenues risk risk aversion risk management risk management system security services services to clients share social security systems strategies subnational subnational governments subsidiary target Targets Tax tax administration tax burden tax collection tax compliance tax debts tax evaders tax liability tax obligation tax offices tax payers tax payments tax policy tax rate tax rates tax returns tax revenue tax revenues tax structure tax systems Taxation taxes taxpayer compliance Taxpayer Office taxpayers Technical assistance technologies telephone line telephone services trade unions transparency treasury turnover value Web withholding tax World Bank Integration of Revenue Administration : A Comparative Study of International Experience |
| geographic_facet |
Europe and Central Asia |
| relation |
World Bank Study; |
| description |
Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs incurred by taxpayers to comply with their tax obligation. Promoting voluntary compliance is achieved through a set of measures that includes: (i) a self-assessment system, (ii) a well-designed compliance strategy based on risk management, (iii) good taxpayer services to help and educate taxpayers to meet their obligations, and (iv) simple and harmonized procedures for collection of different taxes and contributions. In the effort to harmonize procedures and minimize the need for citizens to respond to multiple agencies, many countries have integrated their revenue administrations, either by merging tax and customs administration, or by unifying collection of tax and social security contributions, or by both. Their experiences indicate that integrating collection also entails modernizing the revenue administration so that the contact between the tax office and the taxpayer is no longer physical but virtual, thanks to the extensive use of information and communication technology. The book focuses on how to plan and manage integration successfully and avoid the risks of failure. By examining four successful country cases in depth, and by reviewing selected themes in seven other country cases, the book has drawn attention to the need for a strong, visionary, and pragmatic leadership; a professional project team with strong skills and dedication; consensus building; and public support through effective communications. |
| format |
Publications & Research :: Publication |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Integration of Revenue Administration : A Comparative Study of International Experience |
| title_short |
Integration of Revenue Administration : A Comparative Study of International Experience |
| title_full |
Integration of Revenue Administration : A Comparative Study of International Experience |
| title_fullStr |
Integration of Revenue Administration : A Comparative Study of International Experience |
| title_full_unstemmed |
Integration of Revenue Administration : A Comparative Study of International Experience |
| title_sort |
integration of revenue administration : a comparative study of international experience |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://hdl.handle.net/10986/13529 |
| _version_ |
1764424491889328128 |
| spelling |
okr-10986-135292021-04-23T14:03:10Z Integration of Revenue Administration : A Comparative Study of International Experience World Bank accountability accounting accounting systems administrative cost administrative costs arrears auditing audits Bank loan banking system benefits system best practice bond budget Budgeting Budgets business business plan business plans business processes business sectors business service businesses call center call centers capacity-building cash flow checks CIT city collection agencies communication communication strategies communication technology Communications community comparative data compliance cost compliance costs computer computer system consolidation consolidation process consultant Copyright corporate income tax Cost of collection Customs database debt debt collection deficits e-services Economic Cooperation economic growth efficiency indicators efficient use efficient use of resources electronic filing electronic signature electronic signature law enforcement powers equipment equity evasion exchange expenditures Fax fees Finance financial incentives financial management financial resources financial terms Fiscal Administration fraud frauds future Good goods governance government budget government deficits government organizations government services government Web sites governments guarantee harmonization human resource human resource management human resources human resources management identification number implementation plan implementation plans income taxes indirect cost information information flows information sharing information system information systems information technology infrastructure inspection institution institutions insurance Insurance Corporation interest interests interfaces internal change internal communications International Bank international best practices intranet investment investments IT infrastructure Key Performance Indicators labor land law enforcement laws legal constraints Legal Framework legal right legislation liability licenses link links local governments macroeconomic fluctuations macroeconomic performance Management market market economy material materials Medium Enterprises ministries ministry ministry of finance Ministry of Justice Monetary Fund monitoring net revenue network one-stop service online services operating systems operational efficiency operational functions payment information penalties pension pension funds personal income PIT policy decisions policy formulation policy makers policy support price principal privacy private sector professional staff profits project management projects provinces provincial governments provincial income provincial sales provisions Public public expenditure public oversight public sector public sector reform Public Service queries registration system regulation regulatory framework result results return returns Revenue revenue authority Revenue base revenue collection Revenue Collections Revenue Management revenue performance revenue ratio revenues risk risk aversion risk management risk management system security services services to clients share social security systems strategies subnational subnational governments subsidiary target Targets Tax tax administration tax burden tax collection tax compliance tax debts tax evaders tax liability tax obligation tax offices tax payers tax payments tax policy tax rate tax rates tax returns tax revenue tax revenues tax structure tax systems Taxation taxes taxpayer compliance Taxpayer Office taxpayers Technical assistance technologies telephone line telephone services trade unions transparency treasury turnover value Web withholding tax Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs incurred by taxpayers to comply with their tax obligation. Promoting voluntary compliance is achieved through a set of measures that includes: (i) a self-assessment system, (ii) a well-designed compliance strategy based on risk management, (iii) good taxpayer services to help and educate taxpayers to meet their obligations, and (iv) simple and harmonized procedures for collection of different taxes and contributions. In the effort to harmonize procedures and minimize the need for citizens to respond to multiple agencies, many countries have integrated their revenue administrations, either by merging tax and customs administration, or by unifying collection of tax and social security contributions, or by both. Their experiences indicate that integrating collection also entails modernizing the revenue administration so that the contact between the tax office and the taxpayer is no longer physical but virtual, thanks to the extensive use of information and communication technology. The book focuses on how to plan and manage integration successfully and avoid the risks of failure. By examining four successful country cases in depth, and by reviewing selected themes in seven other country cases, the book has drawn attention to the need for a strong, visionary, and pragmatic leadership; a professional project team with strong skills and dedication; consensus building; and public support through effective communications. 2013-05-23T19:24:57Z 2013-05-23T19:24:57Z 2010 978-0-8213-8524-1 http://hdl.handle.net/10986/13529 en_US World Bank Study; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Publications & Research :: Publication Publications & Research Europe and Central Asia |