By Jit B. S. Gill
A scientific prognosis 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 number of exterior and inner components must be analyzed to discover the roots of organizational and institutional disorder. additionally, the prognosis should be performed in a participatory demeanour to construct consensus round the motives for insufficient functionality and their treatments. This framework permits a step by step research of our surroundings, historical past, assets, process, transformation procedures, outputs and suggestions mechanisms of the profit management procedure, to be able to deciding on systemic deficiencies that bring about inefficiency and ineffectiveness in its operations. along with a close set of diagnostic questions for every zone of study, the framework offers illustrations of usually encountered difficulties and their attainable treatments. The framework can be utilized in a bunch atmosphere related to diversified stakeholders, to steer brainstorming classes and draft reform thoughts.
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Extra resources for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)
To what extent are economic transactions monetized? A large number of economic transactions may be done through barter, creating problems of valuation and monitoring for the RA. Are the major business and industrial centers adequately served by the RA? The number, size and distribution of RA offices may not be optimal. This may reduce the RA’s ability to monitor taxable activity and/or increase compliance costs for taxpayers. Are the revenue collection targets based on reliable data and analysis?
Filing of objections and appeals against assessments. Getting refund of excess taxes paid. ). ). Withholding taxes on behalf of the RA. Information collected for the above indicators should cover both the actual performance of the RA and the corresponding performance targets, if any. Various sources can be tapped to compile the information. These include national accounts; tax laws and regulations; statistical reports prepared by the RA on a regular basis; unpublished information available with different functional areas of the RA; and interviews with managers and staff of the RA as well as with a representative sample of taxpayers and other stakeholders.
Public perception regarding the degree of corruption in the RA. RA morale and self-image. Indicators of Efficiency Quantitative Indicators: Average number of days taken to identify and notify: Stop-filers Non-filers Non-payment or underpayment of declared tax liabilities. Number of taxpayers/ Number of RA employees Administrative costs/ Total revenue collected. Direct and indirect compliance costs incurred by taxpayers. These would include costs related to: Legal advice to understand and interpret the tax laws.
A Diagnostic Framework for Revenue Administration (World Bank Technical Paper) by Jit B. S. Gill