Public Finance

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

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By Jit B. S. Gill

A scientific analysis of a profit management is a prerequisite to constructing a winning technique for its reform. notwithstanding, 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 analysis has to 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 surroundings, background, assets, procedure, transformation approaches, outputs and suggestions mechanisms of the profit management approach, on the way to opting for systemic deficiencies that bring about inefficiency and ineffectiveness in its operations. in addition to a close set of diagnostic questions for every sector of research, the framework offers illustrations of usually encountered difficulties and their attainable treatments. The framework can be utilized in a gaggle surroundings regarding diverse stakeholders, to lead brainstorming periods and draft reform concepts.

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Additional resources for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)

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________________________________ 1 Policy Research Working Paper 2237: Reforming Tax Systems: The World Bank’s Record in the 1990s: Luca Barbone, Arindam Das Gupta, Luc De Wulf and Anna Hansson: The World Bank, PREM Network, Public Sector Management Division, November 1999. 2 For the purpose of this paper, ‘Revenue Administration’ is understood to include both tax administration and customs administration. 3 David A. Nadler and Michael Tushman: “Organization, Congruence and Effectiveness: A Model for Diagnosing Organizational Behavior: Applying a Congruence Perspective”, The Management of Organizations: Strategies, Tactics and Analyses, New York, Harper & Row, Publishers, 1989.

It also specifies rules relating to burden of proof that significantly affect the RA’s ability to bring tax evaders to book. Criminal and Civil Procedure Codes determine how conveniently the RA can get the assistance of the courts in recovering overdue taxes and punishing tax evaders. Laws relating to Bankruptcy have an impact on recovery of tax arrears. In addition to these, there may be many country-specific laws, such as Hindu Law or Muslim Personal Law in India, that affect the work of the RA.

A lack of confidence in the RA, for example, can lead to curbing of enforcement powers or imposition of additional restraints on it. The capacity of the legislature to understand tax policy issues and enact tax laws in a simple, clear language is also extremely important for the RA. Lack of clarity or complexity in tax laws confuses taxpayers, causes errors in tax returns, increases compliance and administrative costs and encourages non-compliance. Ambiguity in tax laws creates disputes between the tax administration and the taxpayers, that consume massive administrative resources and delay tax collections.

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