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Jit B. S. Gill's A Diagnostic Framework for Revenue Administration (World PDF

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 winning method for its reform. even though, given the complexity of tax and customs management, this isn't an easy job. a number of exterior and inner elements have to be analyzed to discover the roots of organizational and institutional disorder. additionally, the analysis should be performed in a participatory demeanour to construct consensus round the factors for insufficient functionality and their treatments. This framework allows a step by step research of our environment, heritage, assets, technique, transformation approaches, outputs and suggestions mechanisms of the profit management method, which will settling on systemic deficiencies that bring about inefficiency and ineffectiveness in its operations. in addition to an in depth set of diagnostic questions for every quarter of study, the framework presents illustrations of often encountered difficulties and their attainable treatments. The framework can be utilized in a bunch environment related to varied stakeholders, to lead brainstorming periods and draft reform ideas.

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Extra info for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)

Example text

The major environmental factors that need to be considered are shown below. Page 12 The Economic Environment The performance, complexity, resource requirements and strategy of the RA depends, to a considerable extent, on the economic environment in which it operates. The amount of revenue collected varies according to changes in GDP, interest rates, exchange rates, consumer confidence and business cycles. A high degree of openness of the economy raises knotty issues of international taxation, such as transfer pricing, tax arbitrage and origin or completion of taxable transactions in foreign jurisdictions.

From these inputs a fourth input, the Strategy, is derived. The inputs feed into the Transformation Process that is an interaction of four components: (i) Tasks, (ii) Formal Organizational Arrangements, (iii) Informal Organization or Culture and (iv) Individuals. The results of the transformation process appear as outputs at the individual, unit and organizational levels. There is a continuous feedback from outputs to the transformation process, from the transformation process to inputs and from outputs to inputs.

At what rate is the number of potential taxpayers growing? Can the RA cope with this growth rate? Number of taxpayers to be administered may be too large or growing too fast. Optimize the number of taxpayers to fit RA capacity by redesigning tax bases, increasing withholding, exempting taxpayers, whose total tax liability is deducted at source, from filing tax returns etc.. What proportion of potential taxpayers belongs to the hard-to-tax sectors as small informal businesses, self-employed persons, small farmers etc..

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

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