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

By Jit B. S. Gill

ISBN-10: 058538374X

ISBN-13: 9780585383743

ISBN-10: 0821347802

ISBN-13: 9780821347805

A scientific analysis of a profit management is a prerequisite to constructing a profitable approach 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 have to 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 environment, background, assets, approach, transformation methods, outputs and suggestions mechanisms of the profit management approach, which will settling on systemic deficiencies that result in inefficiency and ineffectiveness in its operations. along with an in depth set of diagnostic questions for every zone of research, the framework presents illustrations of often encountered difficulties and their attainable treatments. The framework can be utilized in a gaggle surroundings related to various stakeholders, to steer brainstorming classes and draft reform techniques.

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Finally, it provides possible reform options to deal with the problems encountered. The purpose of Table 1 is to facilitate and structure the diagnostic process. It must be emphasized that, given the wide variation in country circumstances, levels of development of the RA and the nature of problems and their solutions, the diagnostic questions and illustrations mentioned above are by no means exhaustive. The reader is encouraged to adapt the diagnosis to the specific context of the RA being studied.

How is the tax burden distributed between sectors? The distribution of the tax burden between sectors may be skewed, leading to low equity and compliance problems Review tax burden of different sectors of the economy to improve equity. How wide is the tax base? To what extent has it been eroded by exemptions, deductions and tax incentives? Tax Base may be too narrow. Widen tax base by tapping new sectors or taxpayers and reducing exemptions, deductions and incentives. Do the exemptions, deductions and incentive schemes put an excessive administrative burden on the RA?

Mme. Michael Engelschalk (PRMPS), Anna Hansson (PRMPS), Geoffrey Shepherd (LCSPS), Luca Barbone (ECC11), Carlos Ferreira (ECSPE), Mansour Farsad (ESCPE); Jaime Vazquez-Caro (PSDBE), Arindam Das Gupta (PRMPS, now at Gokhale Institute, Pune. India), Richard Bird (University of Toronto), Paulo Dos Santos (CIAT), and Dilip Mookherjee (University of Boston). In addition, the author would like to thank Ms. Cheryl Gray, Director, PRMPS, for her sustained encouragement and support in this endeavor Page 1 Abstract The World Bank has long been engaged in supporting modernization of tax and customs administration in a number of countries.

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A Diagnostic Framework for Revenue Administration (World Bank Technical Paper) by Jit B. S. Gill

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