By Jit B. S. Gill
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.
Read Online or Download A Diagnostic Framework for Revenue Administration (World Bank Technical Paper) PDF
Best public finance books
An exceptional choice of papers overlaying either brief and long-term functionality of IPOs and their determinants with a powerful concentrate on foreign facts. a fascinating examining for lecturers and practitioners.
Fabio Bertoni, PhD, CFA
In line with a transparent want by means of low-income humans to achieve entry to the whole variety of monetary companies together with mark downs, more and more microfinance NGOs are seeking for directions to rework from credit-focused microfinance companies to regulated deposit-taking monetary intermediaries. in accordance with this pattern, this ebook provides a realistic 'how-to' guide for MFIs to enhance the means to turn into authorized and controlled to mobilize deposits from the general public.
Debt and improvement in Small Island constructing States attracts at the services of tested researchers and public officers from in the SIDS group to respond to the subsequent urgent questions with regards to sustainability, debt accumulation, and clients for destiny progress.
This ebook argues for the reconsideration of Frank Knight and the Chicago institution of financial proposal in a post-Financial problem international. the writer posits that the dialogue of the founding father of "Knightian Uncertainty" can display new insights into what the economic system can do for society, as his prophetic insights can provide a view into the soul of the trendy economic system.
- The Paretian School and Italian Fiscal Sociology
- Project finance for construction & infrastructure : principles & case studies
- Stabilizing an Unstable Economy
- The Stock-Flow Consistent Approach: Selected Writings of Wynne Godley
- Globalization, Hegemony and the Future of the City of London
Additional resources for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)
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.
A Diagnostic Framework for Revenue Administration (World Bank Technical Paper) by Jit B. S. Gill