Integration of Revenue Administration

The World Bank

Description

In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by merging tax and customs administration, or unifying collection of tax and social contributions. This book examines the experience of 11 countries in doing so. Their experiences indicate that integrating collection entails modernizing the revenue administration and reducing contact between the tax office and taxpayers, thanks to the extensive use of ICT.

Informations

• Publié par: world-bank-publications
• Publié le: 21 septembre 2010
• Nombre de lectures: 30
• EAN13: 9780821385241
• Langue: English

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Integration of Revenue Administration

A C O M P A R A T I V E S T U D Y O F

I N T E R N A T I O N A L E X P E R I E N C E

W O R L D B A N K S T U D Y

Integration of Revenue Administration

A Comparative Study of International Experience

 

Copyright © 2010 The International Bank for Reconstruction and Development / The World Bank 1818 H Street, N.W. Washington, D.C. 20433, U.S.A. All rights reserved Manufactured in the United States of America First Printing: August 2010 printed on recycled paper 1 2 3 4     13 12 11 10 World Bank Studies are published to communicate the results of the Banks work to the development community with the least possible delay. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available.  The Þ ndings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily re ß ect the views of the International Bank for Reconstruction and Development/The World Bank and its a ffi liated organizations, or those of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank of the legal status of any territory or the endorsement or acceptance of such boundaries. The material in this publication is copyrighted. Copying and/or transmi Ĵ ing portions or all of this work without permission may be a violation of applicable law. The International Bank for Reconstruction and Development/The World Bank encourages dissemination of its work and will normally grant permission promptly to reproduce portions of the work. For permission to photocopy or reprint any part of this work, please send a request with complete information to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA, Tel: [phone], Fax: [phone], www.copyright.com. All other queries on rights and licenses, including subsidiary rights, should be addressed to the O ffi  ce of the Publisher, The World Bank, 1818 H Street NW, Washington, DC 20433, USA, Fax: [phone], email: [e-mail]. ISBN: 978-0-8213-8524-1 eISBN: 978-0-8213-8542-5 DOI: 10.1596/978-0-8213-8524-1 Library of Congress Cataloging-in-Publication Data has been requested.

Contents

Foreword ........................................................................................................................................... v Acknowledgments ......................................................................................................................... vi Abbreviations ............................................................................................................................... vii Chapter 1. Introduction.................................................................................................................. 1 Chapter 2. Concept and Issues...................................................................................................... 6 Leadership ................................................................................................................................. 6 Strategic Planning. .................................................................................................................... 7 Legal Framework ...................................................................................................................... 8 Project Designs.......................................................................................................................... 8 Timetables. ................................................................................................................................. 8 Budgeting................................................................................................................................... 9 Performance Management ...................................................................................................... 9 Sta ffi   ng ..................................................................................................................................... 10 Communications..................................................................................................................... 10 Chapter 3. Successful Integration: Case Studies..................................................................... 11 Uni Þ cation of Tax and Social Contribution Collections.................................................... 11 Merger of Tax and Customs Administrations .................................................................... 19 Chapter 4. Broader Review of International Experiences and Lessons .............................. 34 Leadership ............................................................................................................................... 34 Strategic Planning. .................................................................................................................. 35 Legal Framework. ................................................................................................................... 36 Project Design ......................................................................................................................... 37 Timetables ................................................................................................................................ 37 Budgeting................................................................................................................................. 38 Performance Management .................................................................................................... 39 Sta ffi  ng ..................................................................................................................................... 39 Communications..................................................................................................................... 41 Chapter 5. Conclusion .................................................................................................................. 42 References ....................................................................................................................................... 44

Tables Table 1.1. Administrative Costs/Net Revenue Collections (in percent): An Illustration of the Inherent Limitations of a Conventional Quantitative Indicator for Countries Where Integration Took Place and Information Is Available .................................................................................................................................... 2 iii