Integration of Revenue Administration A Comparative Study of International Experience

• Main Author: World Bank
• Format: eBook Book
• Language: English
• Published: Chicago World Bank 2010; World Bank Publications; The World Bank; Washington, DC
• Edition: 1
• Series: World Bank Studies
• Subjects: accountability; accounting; accounting systems; administrative cost; administrative costs; arrears; auditing; audits; Bank loan; banking system; benefits system; best practice; bond; budget; Budgeting; Budgets; business; BUSINESS & ECONOMICS; business plan; business plans; business processes; business sectors; business service; businesses; call center; call centers; capacity-building; cash flow; checks; CIT; city; collection agencies; communication; communication strategies; communication technology; Communications; community; comparative data; compliance cost; compliance costs; computer; computer system; consolidation; consolidation process; consultant; Copyright; corporate income tax; Cost of collection; Cross-cultural studies; Customs; Customs administration; debt; debt collection; deficits; e-services; Economic Cooperation; economic growth; efficiency indicators; efficient use; efficient use of resources; electronic filing; electronic signature; electronic signature law; enforcement powers; equity; evasion; exchange; expenditures; Fax; fees; Finance; financial incentives; financial management; financial resources; financial terms; Fiscal Administration; fraud; frauds; future; Good; goods; governance; government budget; government deficits; government organizations; government services; government Web sites; governments; guarantee; harmonization; human resource; human resource management; human resources; human resources management; identification number; implementation plan; implementation plans; income taxes; indirect cost; information; information flows; information sharing; information system; information systems; information technology; infrastructure; inspection; institution; institutions; insurance; Insurance Corporation; interest; interests; interfaces; internal change; internal communications; International Bank; international best practices; intranet; investment; investments; IT infrastructure; Key Performance Indicators; labor; land; law enforcement; laws; legal constraints; Legal Framework; legal right; legislation; liability; licenses; link; links; local governments; macroeconomic fluctuations; macroeconomic performance; Management; market; market economy; material; materials; Medium Enterprises; ministries; ministry; ministry of finance; Ministry of Justice; Monetary Fund; monitoring; net revenue; network; one-stop service; online services; operating systems; operational efficiency; operational functions; payment information; penalties; pension; pension funds; personal income; PIT; policy decisions; policy formulation; policy makers; policy support; price; principal; privacy; private sector; professional staff; profits; project management; projects; provinces; provincial governments; provincial income; provincial sales; provisions; Public; public expenditure; public oversight; public sector; public sector reform; Public Service; queries; registration system; regulation; regulatory framework; result; results; return; returns; Revenue; revenue authority; Revenue base; revenue collection; Revenue Collections; Revenue Management; revenue performance; revenue ratio; revenues; risk; risk aversion; risk management; risk management system; security; services; services to clients; share; social security systems; strategies; subnational; subnational governments; subsidiary; target; Targets; Tax; tax administration; Tax administration and procedure; tax burden; tax collection; tax compliance; tax debts; tax evaders; tax liability; tax obligation; tax offices; tax payers; tax payments; tax policy; tax rate; tax rates; tax returns; tax revenue; tax revenues; tax structure; tax systems; Taxation; taxes; taxpayer compliance; Taxpayer Office; taxpayers; Technical assistance; technologies; telephone line; telephone services; trade unions; transparency; treasury; turnover; value; Web; withholding tax; ECONOMIC GROWTH; TAX COLLECTION; PUBLIC EXPENDITURE; PUBLIC SECTOR; TAX REVENUES; PRIVATE SECTOR; INSURANCE; TAX; DEBT; PUBLIC SERVICE; REVENUE COLLECTION; REVENUE MANAGEMENT; MACROECONOMIC PERFORMANCE; LICENSES; RISK MANAGEMENT; FINANCIAL MANAGEMENT; FISCAL ADMINISTRATION
• ISBN: 9780821385241; 0821385240
• DOI: 10.1596/978-0-8213-8524-1

Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs incurred by taxpayers to comply with their tax obligation. Promoting voluntary compliance is achieved through a set of measures that includes: (i) a self-assessment system, (ii) a well-designed compliance strategy based on risk management, (iii) good taxpayer services to help and educate taxpayers to meet their obligations, and (iv) simple and harmonized procedures for collection of different taxes and contributions. In the effort to harmonize procedures and minimize the need for citizens to respond to multiple agencies, many countries have integrated their revenue administrations, either by merging tax and customs administration, or by unifying collection of tax and social security contributions, or by both. Their experiences indicate that integrating collection also entails modernizing the revenue administration so that the contact between the tax office and the taxpayer is no longer physical but virtual, thanks to the extensive use of information and communication technology. The book focuses on how to plan and manage integration successfully and avoid the risks of failure. By examining four successful country cases in depth, and by reviewing selected themes in seven other country cases, the book has drawn attention to the need for a strong, visionary, and pragmatic leadership; a professional project team with strong skills and dedication; consensus building; and public support through effective communications.