Hello, beckyp-ga!
You have asked a question that could lead a researcher into weeks of
research! It is an interesting question, and I read the earlier
version with the added comments before taking on this answer. I will
agree with the earlier comments that there may not be a “one-stop”
source for finding a definitive framework for setting up a tax system.
With that said, I must quote a statement from an article I have
highlighted in my following research: “In practice, although all tax
administrations choose one model as the basic model, to a certain
extent mix different organizational approaches.”
I believe I have found sufficient information and resources to
provide you with an excellent start in evaluating the “nuts and bolts”
that go into developing a tax administration system, regardless of the
country in question. However, it is definitely a subject that requires
a tremendous amount of reading and deciphering to pull all the parts
together so that you can form something cohesive according to your
specific research needs.
Therefore, I will let you delve into what I have found!
**The design of a basic world tax code as a model for countries of the
world has been a work in progress and is now available in several
language versions. As excerpted below:
“Over the past 10 years, there has been a virtual revolution in
applied taxation policies in developed, developing, and transition
economies. There has been a remarkable consensus formed by tax policy
experts of every discipline about the design of effective and stable
tax systems to finance the public sector. While the degree of
consensus among economists and tax policy experts has been impressive,
the tax policies have often run around when they hit the entrenched
views of the existing legal traditions and legislative processes. It
is common to find multiple laws applying to the same tax or having
multiple administrative laws which apply to the different components
of the tax system. At the same time, there is little or no awareness
amongst the legal profession that such a tax system is an impediment
to progress.”
‘The BWTC was initiated as a modest attempt to provide an example of
the laws that are needed for an efficient and effective tax system.
The objective was to provide the tax policy and legal experts in the
reforming countries with a framework, or a checklist, of what is
needed (or not needed) to have the foundation for a system. The
response of the potential users of this model tax code has more than
justified the effort that has gone into its design and preparation.
Over the past two years, the Code has become a standard reference of
those embarking on tax reform in these countries.”
“Since the first discussion draft of the BWTC was made available,
Mr. Lubick and Mr. Hussey have been working with numerous countries to
assist them in designing or reforming their tax systems. They have
also had the benefit of comments from many colleagues who have
expressed their views on how the BWTC might be improved. The objective
has never been, nor should it be, to build a comprehensive tax code
with all the details that might arise in each specific country. The
goal has been to design a highly professional, but basic, tax code
which could provide a solid legal foundation for a modern tax system.”
Read “Basic World Tax Code,” by Ward M. Hussey and Donald C. Lubick.
Sponsored by the Harvard University International Tax Program (1996
Edition) at http://www.tax.org/International/bwtc/bwtc1.htm
The English language version can be linked from the above page, and
can be found at http://www.tax.org/International/bwtc/english.htm
Please allow the above PDF document some time to load, unless you
have a very fast computer!!
You have mentioned that you are familiar with The International
Monetary Fund at http://www.imf.org/. You can find a wealth of
information from that site. On the left hand side, there is a link for
“Country Information.” Click on the link, select a country, and you
will find a variety of articles of interest!
The link to all International Monetary Fund Publications is found at
http://www.imf.org/external/pubind.htm
The IMF Working Paper, “Tax Policy for Emerging Markets: Developing
Countries,” by Vito Tanzi and Howell H. Zee. International Monetary
Fund (2000) is available as a PDF document at
http://www.imf.org/external/pubs/ft/wp/2000/wp0035.pdf
A slightly different version of the above paper, titled “Tax Policy
for Developing Countries,” by Vito Tanzi and Howel H. Zee.
International Monetary Fund (2001) is available at
http://www.imf.org/external/pubs/ft/issues/issues27/
An entire series of IMF “Working Papers” is available for your
perusal and download at
http://www.imf.org/external/pubs/cat/longres.cfm?sk=3471.0
The entire “IMF Manual on Fiscal Transparency” is available online
at http://www.imf.org/external/np/fad/trans/manual/index.htm
“Welcome to the Fiscal Transparency site of the International
Monetary Fund. This site provides access to the latest version of the
Code of Good Practices on Fiscal Transparency approved by the
Executive Board of Directors of the IMF on March 23, 2001. Guidance on
the implementation of the Code is provided on the site through an
updated Manual on Fiscal Transparency. The site also provides a
questionnaire that can be downloaded in various formats and used to
help gauge a country's fiscal management practices relative to the
standards of the Code.”
http://www.imf.org/external/np/fad/trans/index.htm
“Developing the International Dialogue on Taxation.” A Joint Proposal
by the Staffs of the IMF, OECD and World Bank. (3/13/2002) is
available on the IMF website at
http://www.imf.org/external/np/fad/itd/2002/031302.htm
An excerpt follows:
I. Background
1. Developing countries must be able to raise the revenues
required to finance the services demanded by their citizens and
the infrastructure (physical and social) that will enable them to move
out of poverty. Taxation will play the key role in this revenue
mobilization. This in turn requires well-designed tax policies that
are translated into clear legislation and are administratively
feasible. Perhaps the greatest challenge facing these countries is to
improve the effectiveness of their tax administrations.
2. In this context, the increasing globalization of the economy is
relevant both for developed and developing countries. The constraints
that it places on countries' ability to set and enforce their own
taxes are felt increasingly keenly. The list of taxation issues with
international relevance is growing rapidly: e.g. the taxation of
multinational enterprises; the impact of international tax
competition; cross-border VAT and excise issues; the taxation of
electronic commerce; and the treatment of mobile labor. But this list
is by no means exhaustive, and the dialogue on domestically-oriented
aspects of tax policy and administration is equally important when
considering the need to mobilize revenue for development. It is of
course important to recognize that tax remains national in nature and
that even within a new framework for international dialogue all
countries will insist on maintaining their fiscal sovereignty.
3. This note arises out of discussions between interested
international organizations concerned with taxation. It proposes the
development and enhancement of the relations between these
international organizations and between national tax authorities
through the development of an International Tax Dialogue. This
proposal is consistent with the revised draft outcome of the
UN Conference on Financing for Development, which stresses the
importance of strengthening the revenue-raising capacity of developing
countries, and with the crucial role of international organizations in
supporting these efforts.”
**Read the entire article for references to all the organizations
that deal with taxation issues in countries around the world,
including the World Bank and the IMF, which “work with 183 countries
on a global basis and are the main providers of bilateral technical
assistance in tax policy and administration issues. They are the
pre-eminent repositories of expertise in respect of these issues in
developing countries.
The World Bank website, and links to its publications, is found at
http://www1.worldbank.org/publicsector/tax/about.html
The World Bank aims “to be the world leader in knowledge services
for tax systems in developing countries.”
A World Bank Group Transition Newsletter: The Newsletter About
Reforming Economies, has an interesting article titled “Tax Systems
in Transition,” by Pradeep Mitra and Nicholas Stern at
http://www.worldbank.org/transitionnewsletter/octnovdec02/pgs30-33.htm
“According to the authors, tax revenues in transition countries
should be equal to about 22 to 31 percent of GDP, depending on the
countries’ stage of development.”
**Links to archived issues to past newsletter may also be accessed by
clicking on the archive tab at the top of the page**
There is a lengthy treatise on the Tax Policy and Administration site
of the World Bank Group at
http://www1.worldbank.org/publicsector/tax/index.html . The document
is subdivided into 5 headings:
The Institutional Framework of Tax Policy
Designing Tax Structures
The Institutional Framework of Tax Administration
Tax Administration
Evaluating Tax Policy and Administration
While you will be interested in reading the document in its entirety,
I have excerpted some passages that directly hinge on tax
administration in developing countries:
The International Framework of Tax Policy
http://www1.worldbank.org/publicsector/tax/theme1.html
1.Responsibility for Tax Related functions in Government
“Taxes, by one definition, are compulsory levies without a quid pro
quo. Most governments have wide powers to levy and collect taxes. Yet,
the nature, extent and distribution of these powers between the
different branches of government have a variety of patterns. **There
are relatively few works which treat this subject comprehensively nor
are comparative descriptions of current country practice widely
available. A useful introduction to several important issues is in
Thuronyi,
Tax Law Design and Drafting.”**
(see order information and description of Tax Law Design and
Drafting under “Books.”
4.International coordination and agreements
“Globalization has increased the importance of external actors in
shaping national tax policy. Bilateral economic relations between
countries, via trade and capital flows often give rise to the need for
coordination of tax systems. Bilateral tax relations range from the
important institution of bilateral multilateral tax treaties to less
formal avenues such as through cooperation between tax
administrations, judicial recognition of each other’s legal precedents
or adoption of common nomenclature and accounting rules. A second
avenue of coordination is via Regional tax administration organization
of countries, the most important being the European Union (EU), NAFTA
and ASEAN. Coordination is achieved through consultations and through
binding agreements and advisory rulings. Of global organizations, the
WTO has the greatest impact on national tax systems and on other
aspects dealing with international trade. Additional information on
the WTO is in their website. National and International tax
associations play a less formal but nonetheless important role in
shaping tax systems.”
Please refer to the links for regional groupings at
http://www1.worldbank.org/publicsector/tax/regionaltaxadministration.html
5.Fiscal federalism and decentralization
“In several larger countries there is more than one tier of
government, with different tiers sharing service delivery
responsibilities and taxing powers. These institutions are covered in
detail in the Decentralization KMS site. A guide to the site, from the
perspective of taxation, is provided here (see "The Institutional
Framework of Fiscal Decentralization: What to look for in the
Decentralization Website") as is a detailed abstract of Bird and
Vaillaincourt (1999) "Fiscal Decentralization in Developing Countries:
An Overview."
6.The role of the Bank and the Fund
“The World Bank and the IMF, particularly the latter, have had a
profound impact on the tax systems of most developing countries.
Institutional mechanisms include policy research and advice, technical
assistance operations and assistance with structural adjustment and
economic rehabilitation as the main channels of Bank influence.
Several Reviews of tax policy operations of the Bank, both general and
devoted to specific areas exist which attempt to evaluate this role.
Fund advice on tax policy through annual (Article IV) consultations,
balance of payment and structural adjustment support are also reviewed
in various documents, both from within the Fund and externally.”
Designing Tax Structure
http://www1.worldbank.org/publicsector/tax/theme2.html
4. International comparison of tax structures and trade-offs in tax
design
“Three major trade-offs exist in the tax design that accord with the
canons of taxation. In order to assess their practical importance it
is necessary to ask the question: "What do we know of tax structure
and development?" The study of this question was pioneered by Hinrichs
(1966) and broadly speaking, shows that tax structures in developing
countries tend to rely relatively more on inequitable and inefficient
taxes, such as those on international trade or the domestic sale of
intermediate goods, rather than on income taxes or the Value Added
Tax. Thus, while the equity versus efficiency trade-off is the focus
of much economic analysis and is the major preoccupation of developed
country tax designers - where administrative capacity and penetration
of modern markets is relatively high - trade-off between
administrative simplicity and equity or efficiency is of greater
importance in developing countries.”
The Institutional Framework of Tax Administration
http://www1.worldbank.org/publicsector/tax/theme3.html
Tax Administration
http://www1.worldbank.org/publicsector/tax/theme4.html
**This entire section is very valuable reading, but I have excerpted a
few main points**
1. Tax structure and administration
Different tax regimes require different types of administrative
arrangements. Tax policy not only has an impact on the costs of
administration, but also on the organization of the administration. On
the other hand, the level of administrative capacity in the tax and
customs administration should be a key factor to consider when
designing a tax system. This point has been made very clear in Milka
Casanegra’s famous statement that "Tax Administration is Tax
Policy….For the administration of the overall tax system a decision
has to be made as to which agency should be responsible for certain
types of taxes. While the tax administration in any country will have
the main responsibility for the administration and collection of taxes
in general, different approaches might be chosen for the
administration of VAT, which in a number of countries has been
assigned to the customs organization, and the administration of local
taxes, which often is done by local governments or as a shared
responsibility between the central government tax administration and
local governments.”
2. Tax administration organization
“An organizational issue that has received recent attention is the
creation of semi-autonomous revenue agencies, tax administration
Autonomy and revenue boards . These appear to have worked well been
created – with mixed success -in several developed and developing
countries to in increasing administration efficiency and
effectiveness…….Another issue in some countries has been the creation
of a separate Tax Police, partly following the example of the Guardia
di Finanza in Italy. In the internal structure of the organization, an
issue of key importance is the organizational model, which can be
based on tax administration functions, on type of taxes, or on type of
taxpayers. *****In practice, although all tax administrations choose
one model as the basic model, to a certain extent mix different
organizational approaches.**** Typical example of such a mix is the
creation of a Large Taxpayer Unit in tax administrations organized
along functional lines. The second principal issue is the regional
structure of the organization, the determination of the number, role
and responsibilities of regional and local offices, and their
supervision through the headquarters of the organization. An issue
which has created serious problems in a number of countries is the
interference of local governments in the work of regional and local
tax offices in cases where these offices are responsible for the
collection of national and local taxes…..”
3. Tax administration management and functions
“The main functions of a tax administration, in dealing with
taxpayers, aside from actual tax collection or sanctioning
non-compliance, largely involve gathering or processing information.
The first information related function is Identification of taxpayers
followed by their Registration as taxpayers and, for most major taxes,
the assignment of an assigning taxpayer identification numbers. Other
information functions include, at the preliminary stage collection of
information from third party sources including, importantly, tax
withholders, accessing asset ownership information (such as cadastral
records), engaging in taxpayer education and providing taxpayer
services to keep their compliance burden low. Verification of the
correctness of tax payments starts with return Filing control followed
by Assessment of tax liability of the taxpayer. Among the major types
of assessment activities are Valuation and Tax Audit the latter
activity typically being the most important function of tax
administrations from the perspective of resource use……”Actual Tax
collection is divided into two functions, mechanical collection of
taxes from those who pay voluntarily on time and collection of
delinquent taxes. In some countries a substantial part of the capacity
of tax administrations is absorbed by the execution of non-tax related
functions, such as the collection of user charges and fees for other
government agencies. Those kinds of responsibilities should be
critically reviewed to allow the tax administration to concentrate on
its main function. In several countries, Amnesties are declared for
different reasons. Amnesties, of course, must be administered and not
just enacted. The final function of tax administrations covered here,
again largely information related and becoming increasingly important,
is International tax cooperation with other administrations.”
5. Tax administration Procedures
“The preparation of a Strategic Plan for the operation and further
development of a tax administration is an important document to
clarify the tasks and objectives of the organization. The strategic
plan should also provide information on the Vision and Mission of the
administration. Clear and transparent formal procedures are important
to implement the plan. They are also crucial for equitable
administration and an important way of restricting corruption.
Streamlining and simplification of procedures is part of tax
administration reform in many developing and developed countries to
reduce compliance costs of taxpayers and administration costs.”
(See “Starting Up the Cameroon Department of Taxes Website” at
http://www1.worldbank.org/publicsector/egov/cameroontax.htm
Evaluating Tax Policy and Administration
http://www1.worldbank.org/publicsector/tax/theme5.html
**This section has so many links that it is a wealth of information!
Links to publications:
http://www1.worldbank.org/publicsector/tax/publications.html
Links to organizations:
http://www1.worldbank.org/publicsector/tax/usefulsites.html
Books
******
“Tax Law Design and Drafting,” by Victor Thuronyi. International
Monetary Fund. July, 1998
“This book examines the development of tax legislation from a
comparative law perspective, an area in which very little of a general
nature has previously been written. **Based on the experience of the
IMF Legal Department in assisting many developing and transition
countries to draft tax legislation, it comprises contributions by tax
experts from around the world.** This useful guide aims to identify
the legal issues that arise in the drafting of tax laws and to examine
the various solutions which have been devised in national legislation.
A comparative tax law bibliography and a bibliography of the national
tax laws of IMF member countries are included in appendix. Its
practical nature and the general scope of its discussion will make it
a valuable tool not only for officials in developing and transition
countries and their advisors, but also for students, academics and
practitioners with an interest in comparative tax law.”
http://www.amazon.com/exec/obidos/tg/detail/-/1557755876/qid=1039330797/sr=1-1/ref=sr_1_1/002-7977184-2506414?v=glance&s=books#product-details
“Tax Reform in Developing Countries,” edited by Wayne Thirsk. (World
Bank Regional and Sectoral Studies) World Bank, 1998.
“Tax Reform in Developing Countries carefully examines the experience
of eight developing countries that have undergone -- and in some
instances are still undergoing -- significant and comprehensive tax
reform. The countries are Bolivia, Colombia, Indonesia, Jamaica,
Korea, Mexico, Morocco, and Turkey. It draws on their experiences to
find lessons learned and to see how they may be applied to other
countries on the road to tax reform. Equal attention is given to the
process of tax reform, how it is implemented, and the substance or
results of reform efforts. Throughout, the focus is on the practical
rather than the theoretical aspects of tax reform.”
http://www.amazon.com/exec/obidos/tg/detail/-/0821339990/qid=1039333597/sr=1-3/ref=sr_1_3/002-7977184-2506414?v=glance&s=books
“Property Tax Reform in Developing Countries,” by Jay K. Rosengard.
Kluwer Academic Publishers, 1998
“Property Tax Reform in Developing Countries provides a conceptual
framework for property tax reform with the intention of making the
most compelling argument possible to persuade the reader as to its
validity. The text claims that a model for property tax reform in
developing countries is derived from a theoretical distillation of
empirical experience.**The primary objective of this study is to
establish, through logic, theory and observation: what constitutes a
good property tax system, for whom, and under what conditions; why
such a system works; and how inferior systems can be upgraded to
approximate well-functioning systems.** Property Tax Reform in
Developing Countries develops its examination in three stages. First,
a conceptual framework is presented for the formulation,
implementation, and evaluation of property tax reform in developing
countries. Second, attempts to reform property taxation in four
developing countries are examined in detail. Finally, the results of
the reform efforts described in the four case studies are evaluated
and guidelines for reform are offered. The study concludes with
specific recommendations for reforming property tax systems in
developing countries, based on the conceptual framework and
synthesizing lessons of the case studies.”
http://www.amazon.com/exec/obidos/tg/detail/-/0792380959/qid=1039333597/sr=1-4/ref=sr_1_4/002-7977184-2506414?v=glance&s=books#product-details
"Tax Policy and Planning in Developing Countries," by Amaresh Bagchi
and Nicholas Stern (Ed.) (1994) (Oxford University Press)
Available from Amazon.com at
http://www.amazon.com/exec/obidos/ASIN/0195629574/qid%3D1039457189/sr%3D11-1/ref%3Dsr%5F11%5F1/002-7977184-2506414
"International Tax Primer,” by Brian Arnold and Micheal McIntyre.
Kluwer Academic Publishers. 2001
http://www.wkap.nl/prod/b/90-411-8898-3
“Fiscal Decentralisation in Developing Countries: An Overview” edited
by Professors Bird and Vaillancourt. Cambridge University Press. March
1999, “features important, original and up-to-date research from
leading scholars assessing fiscal decentralisation in developing
countries. With rich and varied case-study material from countries as
diverse as India, China, Colombia, Bosnia-Herzogovina and South Africa
this is a superb complementary volume to the recent Cambridge
collection Fiscal Aspects of Evolving Federations edited by David
Wildasin, which presented theoretical advances in this crucial area of
research.” http://www.discovereconomics.com/bookstore/economicpolicy/0521641438AMUS176132.shtml
Click on the book title and it will take you to an order page at
Amazon.com
Papers
*******
“Global Trajectories of Tax Reform: Mapping Tax Reform in Developing
and Transition Countries,” by Miranda Stewart, University of
Melbourne.
Abstract:
“Tax reform has been a significant part of economic development and
structural adjustment projects for developing and transition countries
since World War II. While much work has been done critiquing these
programs and in particular the work of institutions such as the
International Monetary Fund and the World Bank, there has not been a
detailed examination of the content and role of tax reform projects.
This article aims to begin to fill that gap. It examines tax reform
projects in developing and transition countries in the context of the
history of economic development and the contemporary context of
economic globalization. The first goal of the article is descriptive:
to map the processes and agencies engaged in tax reform since World
War II. The second goal is analytical: to begin a critical examination
of the discourse of tax reform. The article examines the changing way
in which tax reform discourse has viewed the role of the state in
economic development of its people. It also examines the changing way
in which tax reform discourse has addressed issues of poverty,
inequality and redistribution. It concludes with some suggestions for
a new direction for tax reform in developing and transition
countries.”
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=319200
“Tax Structures and Policies in Developing Countries,” by Sri Mulyani
Indrawati. PDF file located at http://www.idep.org/pda/2/Chapter2.pdf
Further suggestions:
It would be extremely important to research countries that are
considered to have the most successful taxation systems (even though
there is always disagreement on this issue) For instance, the Unites
States, Canada and England might be some countries to investigate.
Your question is so comprehensive, that I suggest you ask your “Other
thoughts” in a separate question. I would be more than happy to
research this topic in greater depth. If you find my research useful,
please direct a follow-up question to me, if desired. Or, feel free to
open it up to other researchers.
As far as the “Nuts and Bolts” issue of creating a tax administration
department, the Basic World Tax Code model is probably the best place
to start.
I hope you can come up with some concrete criteria for the elements
involved in designing Tax Departments. You have a tremendous amount of
reading ahead of you!
Good luck!
umiat-ga
Google Search Terms
developing country tax systems
developing a tax structure
basic components of a tax system
setting up a tax department in developing countries
developing countries with no tax collection
countries with no tax department
+creating +tax administration department +developing countries
+books +tax systems in developing countries
designing taxation systems |
Request for Answer Clarification by
beckyp-ga
on
09 Dec 2002 20:22 PST
Umiat
Thank you very much for trying to answer my question! Due to other
commitments, it will take me a couple of days before I can read
everything you've given me. I'll get back to you as soon as possible.
Becky
|
Clarification of Answer by
umiat-ga
on
09 Dec 2002 22:19 PST
Hi, Becky,
Thanks for letting me know what's up.
Please make sure you take a good look at the books I have
recommended. I think they will provide very valuable information.
I also want to point you to one other list of publications written by
someone who could probably be considered an "expert" in the field.
George R. Zodrow, Professor of Economics at Rice University, has
written an extensive number of papers on taxation issues. Look through
them at http://www.ruf.rice.edu/~econ/faculty/Pages/Zodrow.htm
For example:
“Implementing Direct Consumption Taxes in Developing Countries,”
(with Charles E. McLure, Jr.), Tax Law Review, Volume 46:4 (Summer
1991), pp. 405-487. Excerpt published as “Replacing the Income Tax
with a Direct Consumption Tax,” in Richard M. Bird and Oliver Oldman
(eds.), Readings on Taxation in Developing Countries, fourth edition,
The Johns Hopkins University Press, 1990, pp. 230-239
“A Hybrid Consumption-Based Direct Tax Proposed for Bolivia” (with
Charles E. McLure, Jr.), International Tax and Public Finance,
January, 1996, pp. 97-112.
“Thirty Years of Tax Reform in Colombia,” (with Charles E. McLure,
Jr.), in Wayne Thirsk (ed.), Recent Experience with Tax Reform in
Developing Countries, World Bank, (1997), pp. 57-125.
"Capital Income Taxation in Burundi,” Journal of African Economies,
Vol. 2, No. 3 (December 1993), pp. 348-380.
“Grandfather Rules and the Theory of Optimal Tax Reform,” Journal of
Public Economics, Volume 49 (November 1992), pp. 163-190.
Look foward to hearing from you!
umiat
|
Request for Answer Clarification by
beckyp-ga
on
11 Dec 2002 21:47 PST
Dear Umiate,
“The design of a basic world tax code as a model for countries of the
world has been a work in progress and is now available in several
language versions.” http://www.tax.org/International/bwtc/english.htm
- In this instance, I am not looking for a Harvard study on how to
develop a tax code.
- As per my original post:
“I would like to have copies of, or links to,
1)reports,
2)evaluations, AND
3)analyses
of creating “Tax Administration "departments" in developing countries,
by country. A "tax administration department" would be similar to the
IRS in the US or UK.
In my case, I'm looking for countries that have had extremely limited
tax collections due to internal or external conflicts (war,
disasters, corruption or ???.)”
So, I don’t think that the first link meets my criteria … or needs.
As I mentioned, in my last post: at this time I have limited time to
delve into the resources that you have provided. I’ll do my best to
keep you aware of my thoughts. AND, I very much appreciate you
efforts.
Becky
|
Clarification of Answer by
umiat-ga
on
14 Dec 2002 00:46 PST
Hi, beckyp-ga!
I am going to try to simplify my answer a bit, here! I realize that
the length of my original is a bit overwhelming, especially when you
are pressed for time. Therefore, I will pinpoint the portions of my
answer which deal directly with Tax Administration. When you have
extra time, you might want to delve into the other references to
extract some extra points which may be helpful.
The Basic World Tax Code is a large document which actually contains
a 40-page section entitled “F. Title V – Administration.”
http://www.tax.org/International/bwtc/english.htm.
*This is why I pointed it out as a first point of reference.*
The Tax Administration portion of the code can be accessed directly
at ftp://ftp.tax.org/pub/BWTC/english/basicf.pdf (It is a PDF file
so give it some time to load)
The code is offered as model which can be used to set up a tax
administration department in any country, and covers the following
areas:
Chapter 1: Organization
501 – Creation of a tax service
502 – Organization of a tax service
Chapter 2: Principles of Administration
511 – Tax system to be based on Principles embodied in Code
512- Self-Assessment
513 – Information and Education
514 – Regulations and Rulings
515 – Staffing
516 - Identifying Numbers
517 – Books and Records Information
518 – Computers and other modern equipment
519 – Use of Banks
Chapter 3: Other General Provisions
521 – General Requirements of Return
522 – Filing Dates
523 – Authority to Make Credits of Refunds
524 – Taxpayer Representatives
Chapter 4: Payment Assessment and Collection
531 – Time and Place for paying tax shown on return
532 – Assessment Authority
533 – Payment on Notice and Demand
534 – Collection Authority
535 – Rules for Taxes Collected at the source
Chapter 5 – Liens and Levies
541 – Lien for Taxes
542 – Seizure of Property to Collect Tax
543 – Enforcement of Levy
544 – Production of Books
545 – Taxpayer Safeguards
546 – Property includes rights to property
Chapter 6: Periods of Limitation
551 – Period for Assessment
552 – Period for Collection
553 – Period for Credit of Refund
Chapter 7: Interest, Additional Charges
561 - Interest
562 – Additional Charges
563 – Additional Charges in Case of Collected Taxes
Chapter 8: Violations Punishable by Fine or Imprisonment
566 – Violations; Penalties for Violations
567 – Convictions to be publicized
Chapter 9: Taxpayer Rights
571 – Administrative Appeals
572 – Dispute Review Officers
573 – Tax Court Created
574 – Tax Files Must be Kept Confidential
575 – Establishment of Ombudsman (Official to resolve problems)
Chapter 10: Repeal of Inconsistent Laws
581 – Repeal of Inconsistent Laws
582 – Liabilities Preserved
Chapter 11: Effective Date
A lengthy section on “Tax Administration” by the World Bank Group is
available at http://www1.worldbank.org/publicsector/tax/theme4.html
It is subdivided as follows:
1. Tax structure and administration
2. Tax administration organization
3. Tax administration management and functions
4. Tax administration functions performed externally
5. Tax administration procedures
6. Tax administration inputs
7. Management of change
8. Special problems of social security administration
9. Bank and Fund advice
Papers
“Improving Tax Administration in Developing Countries,” by Richard
Bird
(9/15/1992)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=24.0
“Tax Farming - A Radical Solution for Developing Country Tax
Problems?”
by Peter Stella. Fiscal Affairs Department (9/1/1992)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=820.0
Abstract: http://www.imf.org/external/pubs/cat/doctext.cfm?ocno=WPIEA0701992
“The Reform of Tax Administration,” by Vito Tanzi & Anthony
Pellechio.
Fiscal Affairs Dept.(2/1/1995)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=1180.0
Abstract: http://www.imf.org/external/pubs/cat/doctext.cfm?docno=WPIEA0221995
“Designing a Tax Administration Reform Strategy: Experiences and
Guidelines,”
by Carlos Silvani & Katherine Baer. Fiscal Affairs Dept. (3/1/1997)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=2134.0
Abstract: http://www.imf.org/external/pubs/cat/doctext.cfm?ocno=WPIEA0301997
“Taxation in Latin America: Structural Trends and Impact of
Administration,”
by Parthasarathi Shome. Fiscal Affairs Dept. (2/1/1999)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=2884.0
“Modernization of Tax Administration in Low-Income Countries: The
Case of
Nepal,” by Glenn Jenkins and Rup Khadka.CAER II Discussion Paper No.
68
(September 2000)
http://www.cid.harvard.edu/caer2/htm/content/papers/paper68/paper68.htm
“Status and Structure of the Tax Authorities of the Republic of
Taxastan
http://www.imf.org/external/np/leg/tlaw/2000/eng/pdf/file03.pdf
“Curbing Corruption in Economy.” “Albanian Country Report. Institute
for
Development Research and Alternatives.
http://www.seldi.net/albania_3.htm
Includes information on:
Tax Departments
Actions
Strengthening the implementation of tax collection procedures,
through
reorganizing of tax police based in a new law.
Improving procedures for registration, collecting and paying of
taxes
Improving control on the tax declaration procedures
Strengthening the professionalism and effectiveness of the tax
administrators, through strict hiring procedures, based on
specific
criteria; continuous training programs and regular testing of
administrators.
Increasing transparency of tax administrate' s procedures, through
Preparing and publishing the guides based on the tax law,
Realizing public awareness campaign to make more clear the rights
and
obligations of taxpayers;
Unification of the punishment system in the case of non-paying
taxes; and
Making the appealing procedures simpler.
Strengthening strict procedures regarding tax control and their
administration.
Definition of penal and administrative responsibility of tax
employees
Improvement of information exchange
Qualification of tax inspectors
After you have had an opportunity to review the above documents which
deal with tax administration in developing countries, and have further
time to examine the book titles and other references in my original
response, please post another clarification request if necessary
before rating my answer.
I hope this additional clarification is a bit more concise, and will
allow you to quickly pick out the most helpful information needed to
answer your question.
umiat
|
Request for Answer Clarification by
beckyp-ga
on
22 Dec 2002 00:13 PST
Dear umiat,
Please accept my apologies for not responding earlier.
Does it count if I've been in AND out of the USA 2 times during the
past month? Plus, I've been reminded that it would be a GOOD thing if
I bought a few gifts before visiting my family in the mid-west. Oh!
My!
Fortunately I have a couple of weeks off from work. And, hopefully,
my family will accept my desire to study your research.
One QUESTION. INRE the books you have referenced: Are they available
in most libraries or should I place a request through my local library
... or are they generally available through the county (library)
system? I have access to a few university libraries in the Bay Area.
(For example, I think that I have access to the libraries at Stanford,
Berkeley and the California State Universities.)
I hope that you are enjoying the holiday season. Best wishes for you
and your family.
Becky
|
Clarification of Answer by
umiat-ga
on
22 Dec 2002 07:24 PST
Hi, Becky!
Wow, you have been busy! I think it's time you relax for the holidays
and enjoy being with your family!
As for the books....I would think a very good city library "might"
have them, and an excellent University with an international business
department would. If you have access to Stanford and Berkley, I bet
you would have a good opportunity of finding them. I highly doubt a
county library would have them, but you never know!
Have a great holiday!
umiat
|
Request for Answer Clarification by
beckyp-ga
on
02 Jan 2003 03:18 PST
Hello and Happy New Year Umiat:
You were right! It was probably better that I spend more hours with
my family than studying this vexing tax question.
However I did squeeze in a few moments along with a slow modem.
I've read through most of the FIRST 10 or so of your links. So far, I
haven't received the answer I am looking for. PLEASE do not despair!
I still need to read through the rest of your links and see if I can
locate any of the books you referenced.
If, after you have read through my comments, you can point (link) me
in a better direction, I will be grateful. However, PLEASE do not
send me any C&Ps of web page contents to support your position.
I have a few questions. Do you have any experience in developing a
tax administration department in a post-conflict country? Do you have
any tax, accounting or development experience? I ask these questions
because, so far, I'm not sure that you understand my original
question. Please don't be offended! Anyway, here are my comments:
A. “Basic World Tax Code,” by Ward M. Hussey and Donald C. Lubick.
Sponsored by the Harvard University International Tax Program (1996
Edition)
http://www.tax.org/International/bwtc/bwtc1.htm
http://www.tax.org/International/bwtc/english.htm
MY RESPONSE: This is a theoretical proposal, a basic outline, for a
“Tax Code”. It presumes that there is some semblance of a ‘rule of
law’. However, it does not provide any significant “nuts and bolts”
guidance in developing a tax administration agency in a post-conflict,
post-war country. It does not answer my question.
B. IMF
1. Thank you for your references to IMF:
http://www.imf.org/
http://www.imf.org/external/pubind.htm
MY RESPONSE: As I mentioned in my question, I am aware of the IMF
funding and support for tax initiatives. However, the above sites do
not provide me with any details that will answer my question without
considerable research AND, based on my experience, I will need the
document ID numbers, the name of specific papers, dates of papers or
names of authors. All of the above without any spelling errors.
Sorry to use an over-used phrase: been there, done that.
2. IMF Working Paper, “Tax Policy for Emerging Markets: Developing
Countries,” by Vito Tanzi and Howell H. Zee. International Monetary
Fund (2000)
http://www.imf.org/external/pubs/ft/wp/2000/wp0035.pdf
MY RESPONSE: At 35 pages, again, this is just a theoretical
discussion. No single country is discussed in detail.
3. "An entire series of IMF "Working Papers" is available for your
perusal and download at"
http://www.imf.org/external/pubs/cat/longres.cfm?sk=3471.0
MY RESPONSE: The opening page is a duplicate of #2 above. Otherwise,
it appears that I have to search for the documents. For example, what
terms should I use? The search terms “tax” or “tax administration”
only returns theoretical discussions.
4. "The entire “IMF Manual on Fiscal Transparency” is available online
at"
http://www.imf.org/external/np/fad/trans/manual/index.htm
Here is the table of contents from that page:
"Manual on Fiscal Transparency"
Table of Contents
Introduction
I. Clarity of Roles and Responsibilities
II. Public Availability of Information
III. Open Budget Preparation, Execution and Reporting
IV. Assurances of Integrity
MY RESPONSE: None of the Chapter headings relate to the "nuts and
bolts" development of a tax department. Also, scanning (quick
reading) and searching the manual does not provide any information
other than theory.
5. Here is the questionnaire referred to in the above "Manual on
Fiscal Transparancy".
http://www.imf.org/external/np/fad/trans/question/quest.htm
MY RESPONSE: There are only about 10-12 questions to be asked of
high-level, government officials (?), of primarily, a theoretical,
although important, nature. This questionnaire is far too general, in
regards to taxation, to be considered useful to answering my question.
Again, it does not provide a “nuts and bolts” answer to my question.
6. Following the referenced URL is C&P of the web page.
http://www.imf.org/external/np/fad/trans/index.htm
Here is what the web page says:
Welcome to the Fiscal Transparency site of the International Monetary
Fund. This site provides access to the latest version of the Code of
Good Practices on Fiscal Transparency approved by the Executive Board
of Directors of the IMF on March 23
2001. Guidance on the implementation of the Code is provided on the
site through an updated Manual on Fiscal Transparency. The site also
provides a questionnaire that can be downloaded in various formats and
used to help gauge a country's fiscal management practices relative to
the standards of the Code.
MY RESPONSE: This page does not answer my question. Am I missing a
link or something?
7. “Developing the International Dialogue on Taxation.” A Joint
Proposal
by the Staffs of the IMF, OECD and World Bank.
http://www.imf.org/external/np/fad/itd/2002/031302.htm
MY RESPONSE: This discussion appears to be little more than a press
release. This does not answer my question.
Umiat I would be grateful if you would let me know if I missed
something.
Also, Happy New Year to you.
Becky
|
Clarification of Answer by
umiat-ga
on
04 Jan 2003 14:44 PST
Becky,
As quoted from your last clarification request:
“I have a few questions:
“Do you have any experience in developing a tax administration
department in a post-conflict country?”
(No. I live in the United States, and I am not an international tax
expert.)
“Do you have any tax, accounting or development experience?”
(Yes, I have some experience in terms of tax and accounting, but I
am not an expert. I presume this is why your question asked for the
names of some experts in the field. I do, however, have access to a
very close relative who spent all his working years as a financial
vice-president for various companies who conducted business on an
international level, and we have talked over your question at length.)
“I ask these questions because, so far, I'm not sure that you
understand my original question.”
(I understand your question perfectly. You desire several complete
papers or books that will provide you with an exact analysis of how
particular war-torn or conflicted countries have set up tax
administration departments from scratch. You also want reports,
analysis, evaluations, names of books, experts, as well as analysis of
how various countries set up tax departments, why they did or did not
work, as well as references to computer software programs, taxpayer
identification issues, how to establish taxpayer compliance, how to
establish collection offices, etc)
I am assuming you knew that by asking a question through Google
Answers, you were not going to get the services of an international
tax expert. As of several years ago, when my relative was familiar
with those services, consultation with an international tax expert
from the very best companies cost anywhere from $300-500 per hour and
up. However, as a researcher, I am very familiar with the different
paths that must be taken to find answers, or the paths leading to an
answer. (Don’t include mathematical hypothesis or computer technical
problems in that last statement!)
Therefore, I am going to try my hardest to make a point that you
need to understand if you are going to pursue this area of research:
You will be hard-pressed to find a resource of any type that will be
able to compile,
* in one document, *
a step-by-step analysis of a particular country’s attempt to set up a
tax administration after conflict or because of corruption. This would
require a sophisticated compilation of details by someone within the
particular country while the tax-department set-up process is ongoing,
or an analysis and write-up after the fact, by someone with insider
information and language translation skills. If such specific and
detailed information exists, it will be in the brain or hands of an
expert that has done very specific research in one country. I have not
found any documentation of such a report in all my research. Thus, you
are free to call various international tax agencies and see if they
know of one.
What you will find, and what I have pointed you to, however, are many
resources that will define the various steps that are taken to set up
a tax administration department, under any circumstance, including
the various obstacles that may be encountered along the way. I have
pointed you to all of those references in my prior answers.
In reference to the Basic World Tax Code, you wrote:
YOUR RESPONSE: This is a theoretical proposal, a basic outline, for a
“Tax Code”. It presumes that there is some semblance of a ‘rule of
law’.
MY ANSWER:
Of course it assumes a semblance of law, whether the government is a
Dictatorship, Democracy, or anything in between!!! Otherwise, your
original question about setting up a tax administration department is
incomplete. You are now on to an entirely separate question, which
should be:
“How do you establish a semblance of law in a war-torn,
post-conflict country?”
(Then, of course, a myriad of other questions follow before you even
get to the tax administration question. What type of government has
the country had in the past? What type of government is likely to
follow? How many factions are there within the country? What are the
corruption factors that must be dealt with? How illiterate is the
population? What is the economy? What is the ability and compliance of
people to pay? And on and on.)
I stress……If you are assuming that there is no law established in the
country in question, you should be asking an entirely different
question.
Your original question:
“In my case, I'm looking for countries that have had extremely
limited tax collections due to internal or external conflicts (war,
disasters, corruption or ???.)…………
is very different from asking about a country that has no semblance
of law. That would assume anarchy. And before you even begin to think
of setting up a tax department, some type of martial law would have to
be imposed to bring the citizens of the country under some semblance
or order before beginning to compile a code of law, and then, in the
future, a tax administration collection agency.
You have now changed your question entirely, attaching different
parameters, which were not included in the original.
If this is the case, then you had best direct your efforts into
investigating the economic disarray that occurs in “war-torn”
countries, and how infrastructure, government and law needs to be
re-established before even moving on to tax administration.
You might read, in their entirety, the following papers:
“The Reconstruction of War-Torn Economies and Peace-Building
Operations,” by Johnathan Haughton. Suffolk University and Beacon Hill
Institute. http://www.jbic.go.jp/english/research/report/paper/pdf/rp16_e04.pdf
“The Reconstruction of a War-Torn Economy: The Next Steps in the
Democratic Republic of Congo,” by Johnathan Haughton. CAER II
Discussion Paper No. 24
(August 1998) at http://www.cid.harvard.edu/caer2/htm/content/papers/paper24/paper24.pdf
However, to proceed in trying to steer you on the right path with
your original question:
1.Once law is in place, then a country can start with a theoretical
model of tax administration.
**************************************************************
YOUR RESPONSE: (about the World Tax Code)
This is a theoretical proposal, a basic outline, for a “Tax Code”.
It presumes that there is some semblance of a ‘rule of law’. However,
it does not provide any significant “nuts and bolts” guidance in
developing a tax administration agency in a post-conflict, post-war
country. It does not answer my question.”
MY ANSWER:
The Administrative Portion of the World Tax Code does nothing “but”
provide guidance for developing a tax administration agency!!! The
entire section on Tax Administration is the definitive “nuts and
bolts” process for setting up a tax administration agency! It is
designed to be used in any country, regardless of situation within the
country, as a model to follow.
These “theoretical” models have obviously served a tremendous need,
or they would not have been contributed to and constructed by so many
international tax professionals! These models are theoretical for a
reason!
*Each country has different individual parameters, including
differences in government, types of conflicts, economic hardships,
environmental hardships, etc.*
You wrote
7. “Developing the International Dialogue on Taxation.” A Joint
Proposal by the Staffs of the IMF, OECD and World Bank.
http://www.imf.org/external/np/fad/itd/2002/031302.htm
“This discussion appears to be little more than a press release.
This does not answer my question.”
Again, as I have stressed, were there a clear-cut, nuts and bolts
solution that worked for every country, war-torn or not, already in
place, there would be no need for these three, high-profile world
organizations to entertain such a proposal for international
dialogue!!
“A proposal of this nature is necessarily geared towards developing
a framework for action. The proposed International Tax Dialogue aims
to enhance discussions on the strengthening of national tax systems…”
Conclusion at http://www.imf.org/external/np/fad/itd/2002/031302.htm
The Inter-American Center of Tax Administration (CIAT) has also put
together a tax-code model, especially for Latin American countries,
where conflict and corruption can be rampant. It can be viewed at
http://www.ciat.org/ingles/doc/mejo/ciat_model_tax_code_97.pdf .
The aim of the model is allow exchange of practical experience in
tax administration, especially in Latin American countries, because
“the rules governing the tax administration-taxpayer relationship have
failed to equitably apply tax laws within the context of a predictable
legal environment.”
Read the Introduction to the CIAT model at
http://www.ciat.org/ingles/doc/mejo/ciat_model_tax_code_97.pdf , which
says, in part:
“The laws providing for the establishment of the taxes that comprise
the tax system cover numerous rules that frequently result in
different or conflicting solutions to similar situations.”
“On the other hand, the similarity of the functions of any tax
administration also results in similar processes and procedures, thus
justifying the development of the CIAT Tax Code Model, to assist and
guide the legislative efforts of its member countries in pursuing the
improvements of their tax systems.”
** And if you continue to read to the end of the Introduction, you
will understand why the complexities of tax policy and administration
make it necessary to compile groups of international tax experts to
help create “theoretical” policies and frameworks that can be used as
a basis to create a tax department within a country. ***
Also, as reference from articles in my answers above:
“Different tax regimes require different types of administrative
arrangements.”
From: “Tax Administration.” The Institutional Framework of
TaxAdministration
http://www1.worldbank.org/publicsector/tax/theme4.html
“There is, and never can be, a blueprint for an ideal tax
administration.”
From:
“Handbook for Tax Administrations.” Organizational structure and
Management of Tax Administrations. Edited by Matthijs Allink and
Victor Van Kommer. (2000) 279 pages.
http://www.ciat.org/ingles/doc/docu/handbook_for_ta_netherlands.PDF
Section 1.2 – Definition of a Tax Administration
Section 3 - General Design Considerations
Section 4 - Primary Processes
Section 5 - Staff and Support Processes
Section 6 - Planning and Control
Section 7 - Cultural Aspects of Management
Accessed from the CIAT website at
http://www.ciat.org/ingles/docu/publ.asp
Another response from you:
“Thank you for your references to IMF:
http://www.imf.org/
http://www.imf.org/external/pubind.htm
“As I mentioned in my question, I am aware of the IMF funding and
support for tax initiatives. However, the above sites do not provide
me with any details that will answer my question without considerable
research AND, based on my experience, I will need the document ID
numbers, the name of specific papers, dates of papers or names of
authors. All of the above without any spelling errors. Sorry to use
an over-used phrase: been there, done that.
Answer: All the papers referenced have specific names, dates, authors,
reference numbers, and most are available for download online. I am
sorry that you will need to do some research. That is more than
expected in a question such as yours. Nor are they all entirely
theoretical. The first paper brought up under a search for tax
administration deals with problems encountered in Latin America. While
some of the suggestions are put forth to be used as theoretical
answers, the entire premise is very real.
As far as your quote… “All of the above without any spelling errors.
(If the source has spelling errors, that is beyond the scope of my
responsibility. It is their website, not mine.)
2. IMF Working Paper, “Tax Policy for Emerging Markets: Developing
Countries,” by Vito Tanzi and Howell H. Zee. International Monetary
Fund (2000)
http://www.imf.org/external/pubs/ft/wp/2000/wp0035.pdf
MY RESPONSE: At 35 pages, again, this is just a theoretical
discussion. No single country is discussed in detail.
My answer: Again, theoretical responses to problems are the methods
used to apply policy to individual parameters of specific countries.
A. After law is in place, the country must establish the authority of
the tax
administration office!
************************************************************
As an example, I pointed you to an article in my earlier answer,
titled:
“Status and Structure of the Tax Authorities of the Republic of
Taxastan” at http://www.imf.org/external/np/leg/tlaw/2000/eng/pdf/file03.pdf
Chapter 12, article 93, is titled “The Legal Basis for the Operation
of Tax Authorities.”
In the case of Taxastan, the authority is the Constitution of the
Republic, etc.
(In a dictatorship, it may be something else!)
** Now, for a few references that touch on problems within countries
experiencing conflict due to war or environmental problems (but again,
not all inclusive of an entire situation from scratch):
Read “Tax Administration in Developing Countries: Management in an
Uncertain Environment.” CARICOM Secretariat.
http://www.ciat.org/doc/docu/pape/documento_caricom_2002.pdf
Examines strategies that must be adopted by tax administrators in the
Caribbean to deal with uncertainties and challenges like isolation,
hurricanes and other natural disasters, “limited diversification and
capacity, income volatility and limited or difficult access to
external capital.”
(This paper accessed from CIAT at
http://www.ciat.org/ingles/docu/pape.asp#performance )
**Also read references to articles from step #2, below, which touch on
this problem/
2. The next step is to try to strengthen the tax administration in a
weak country.
*********************************************************************
(This would apply to a war-torn country once the authority to collect
taxes is in place. As I said earlier, establishing the law to collect
taxes is in conjunction with re-establishing law, period! That is an
entirely separate and complex question)
As referenced in my above answer and clarifications:
Read “Modernization of Tax Administration in Low-Income Countries:
The Case of Nepal,” by Glen Jenkins and Rup Khada. CAER II Discussion
Paper No. 68 (September 2000)at
http://www.cid.harvard.edu/caer2/htm/content/papers/paper68/paper68.pdf
“Tax administrations in many low-income countries are weak, corrupt,
and nontransparent.”
“A well-designed set of tax polices cannot be implemented properly by
a weak tax administration.”
Read “Curbing Corruption in Economy.” “Albanian Country Report.
Institute for Development Research and Alternatives.
http://www.seldi.net/albania_3.htm (Although the section on curbing
corruption in tax collection deals with import taxes, it applies,
nevertheless)
Read “Designing a Tax Administration Reform Strategy: Experiences and
Guidelines,” by Carlos Silvani & Katherine Baer. Fiscal Affairs Dept.
(3/1/1997)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=2134.0
Abstract: http://www.imf.org/external/pubs/cat/doctext.cfm?ocno=WPIEA0301997
(The above papers were accessed from the CAER Discussion Papers
website at http://www.cid.harvard.edu/caer2/htm/content/pubstitl.htm
The books and other articles referenced in my original answer and
clarification touch on other various particular problems that may be
encountered. Yes, you will have to read the articles. It does entail
research on your part. That can only be assumed when asking a question
of this nature. Otherwise, you would be asking someone to compile and
entire thesis for you!
***********************************************************************
Other questions you asked in your original question:
How to introduce a taxpayer identification system? ... in a largely,
illiterate population.
*********************************
Section 513 of Basic World Tax Code – Information and Education
a – easy to read booklets (for those who can read)
b – staff guide and manual (for those who can read)
c - educate by radio, television, print media and *other
appropriate means (maybe pictures)
Section 516 – Identifying Numbers (illiterate people can recognize a
number)
How to establish operating systems? For example, what software is
commonly used in a "start-up", governmental situation?
************************************************
Section 518 of Basic World Tax Code – Computers and other modern
equipment
All sections ---
Obviously, operating systems and software are going to be decided
based on language availablity of software, training level of
administrators and types of computers and operating sytems in use in a
particular country.
How to introduce and establish taxpayer compliance?
***********************************************
Basic World Tax Code
Chapter 2 – Section 513 – Educating the public
Chapters 4, 5, 6, 7, 8 – containing rules and fines related to
collection of taxes (the only way that is ever going to ensure
taxpayer compliance!)
Read (as referenced in my answer above)
Improving Tax Administration in Developing Countries,” by Richard
Bird (9/15/1992) http://www.imf.org/external/pubs/cat/longres.cfm?sk=24.0
“This volume, edited by Richard M. Bird and Milka Casanegra de
Jantshcer, fills a gap in the literature by linking tax policy and tax
administration reform and **exploring ways to improve taxpayer
compliance.
How to establish tax collection (and information) offices?
**********************************************************
Basic World Tax Code
Chapter 1 – all sections
Who are the experts in the field?
1. Any of the authors of various papers concerning establishing
international tax administration policies.
2. The individual I pointed you to in my first clarification, George
R. Zodrow, Professor of Economics at Rice University. Publications
available at http://www.ruf.rice.edu/~econ/faculty/Pages/Zodrow.htm
3. Mr. Abdel Hamid Bouab http://esa.un.org/techcoop/advisor.asp?ID=67
4. Any of the book authors in my answer.
5. Any individuals that come up in your particular internet searches.
“I would also like to know the names of the authors and books that
discuss this topic.”
I have given you a list of several books in my original answer. You
many also search under different parameters on Amazon.com
To sum this all up, Becky, I can do no more for you. All I can say is
that the beginnings of initiating a tax administration office in any
country, regardless of political or economic situation, start with:
1.The existence of a strong government.
After that first premise is met, the basis of a good tax system
includes:
1. Ability of individuals to pay
2. Ease of collection (willingness of individuals to pay)
3. Fairness in the eyes of the taxpayer
4. Strong government which can enforce the tax administration policy.
Again, now that you have added the assumption that a country has no
laws in place, you have changed your course considerably.
If you want to keep to your first question, about the nuts and bolts
of forming a tax administration agency, I have given you more than
enough information that can apply to any country. You will have to
sift through the information and compile it, as with most any project
or paper.
I will have to leave this information to you now. I have more than
answered and clarified the information to your question for the price
offered, of which I only get a portion. Hopefully, you can get your
hands on the books I suggested.
As a last word, through my research, I have found enough information
for myself to feel fairly confident about the process involved in
setting up a tax system, regardless of the country. Of course, I would
need experts to fascilitate the process, but I have a good
understanding of the steps and procedures that would need to be put in
place. The process, of course, would need to be refined according to
the individual country in question.
With that said, good luck on completing your course of study.
umiat
For further documents about tax administration problems in various
countries, you may visit the CIAT site at
http://www.ciat.org/ingles/docu/cata.asp You may find a paper worth
ordering.
For online documents from CIAT concerning all manner of tax
administration problems and policies, go to
http://www.ciat.org/ingles/docu/publ.asp , click on “Proceedings of
General Assemblies”, and then click on the numerous papers written
about various topics.
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