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Administrative Dimensions of Tax Reform

Administrative Dimensions of Tax Reform. Presentation at World Bank, April 2003. Overview. Tax administration and tax policy Tax administration reform Issues and examples. Tax Policy and Tax Administration. Tax policy + no administration = 0 No policy + administration = policy

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Administrative Dimensions of Tax Reform

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  1. Administrative Dimensions of Tax Reform Presentation at World Bank, April 2003

  2. Overview • Tax administration and tax policy • Tax administration reform • Issues and examples

  3. Tax Policy and Tax Administration • Tax policy + no administration = 0 • No policy + administration = policy • Tax policy + administration = real policy

  4. Task of Tax Administration • How much? • How? • How costly?

  5. What Have We Learned? • Know the environment • Keep it simple • Taxpayer as “client”

  6. The Tax Evasion Game • The pP approach • The players • The context

  7. Compliers and Non-compliers • Different values? • Different incentives? • Different policies?

  8. Environmental Factors • “Culture” • Politics • Law • Economics

  9. Economics of Tax Administration • Inputs • Production process • Outputs

  10. Key Elements • Information system • Rewards and penalties • Strategies • ECM

  11. Tax Administration Reform • The will • A Strategy • Resources

  12. Facilitating Compliance • Identification • Assessment • Collection • Service

  13. Keeping Taxpayers Honest • Know the problem • Monitor closely • Enforce

  14. Controlling Corruption • Incentives • Training • Organization • Monitoring

  15. Coping with Inflation • Collection lags • Enforcement • Assessment

  16. The Hard-to-Tax • Type I and Type II errors • Objectivity • Uses and limits of presumption

  17. Penalties • No cheap finance • Focus on key points • Keep it reasonable

  18. Amnesties • Ever popular • Almost always bad

  19. Organizing to Tax • Revenue authorities • Large taxpayer offices • Privatization

  20. Computerization • TINs • Re-engineering organization • The human element • Buy don’t build

  21. An Example - Poland • Policy formulation • Sequencing issues • Attitudinal change

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