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.

I would also like to know who the experts are in this field.

I would also like to know the names of the authors and books that
discuss this topic.

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 ???

I'm really looking for the 'nuts and bolts' solution:  How to create a
tax law implementation and collection agency.  Who has done it?  How
did they do it? What were the other attempts that failed?  Why did
those attempts fail?

Other thoughts (but these don't have to be answered to get * ratings):

How to introduce a taxpayer identification system? ... in a largely,
illiterate population.
How to establish operating systems?  For example, what software if
commonly used in a "start-up", governmental situation?
How to introduce and establish taxpayer compliance?
How to establish tax collection (and information) offices?

The World Bank often funds these programs.  Also, the UN (and their
alphabet-soup of organizations) play a vital role.

Thank you for your help.

Becky

Hello Becky

I asked an academic who works in a related field about your interest
in the nuts and bolts of creating tax administrations in developing
countries. His first comment was that this would very likely be done
by tax officials 'borrowed' from the wealthier countries. I've found 
support for this view on the net (see below).

Searching likely organizations like the UN, World Bank, IMF etc. for
information on tax systems, administration, collection and so on
produces plenty of theory and guidelines, but no specific examples.
(There's more information on South Africa and Russia but I don't think
that's what you're after.)

I'm beginning to doubt you'll find nuts and bolts stories though
searches do throw up leads for experts in the field, whom you might
contact.

At this stage I'm afraid I'm giving up but will pass on my notes, in
case they offer anything to you or another researcher.



FIRST WORLD TAX ADMINISTRATORS HELPING DEVELOPING COUNTRIES
-----------------------------------------------------------

IRS

"Technical Assistance Programs - Overview
TAAS was created to conduct visitation programs, provide training and
reference materials, conduct surveys, coordinate the recruitment of
advisory teams, work with funding donors, provide technical
supervision and direction to employees on assignments, and to provide
administrative support.
Today, TAAS activities span the globe, from Latin America, Eastern
Europe (former Soviet block nations,), Middle East, Africa and Asia.
Regardless of the global client, TAAS' approach is always predicated
on gaining a proper understanding of the customer's needs and
providing the services best suited to these needs. This approach has
earned TAAS a valued reputation of excellence.

In providing technical advisory assistance, TAAS offers the following
services to foreign and domestic governments upon request:

    * Analysis of Specific Tax Administration Needs

      These analyses identify problems, suggest areas that may need
attention first, and recommend types of advisors or training needed,
as well as other methods of improvement.

    * On-site Technical Assistance

      TAAS works in a non-operational, advisory capacity with
counterpart officials in the host government, covering one or more tax
administration functions. Assistance is rendered on a short-term or
long-term basis and can be extended up to several years.

Requesting TAAS Assistance

Inquiries concerning Technical Assistance Programs should be directed
to the address listed below. This number does not provide information
related to the filing of a tax return. For Tax Return Assistance call
1-800-829-1040.
Assistant Commissioner (International)
Office of Tax Administration Advisory Services - Room 4419
950 L'Enfant Plaza South, S.W.
Washington, D.C. 20024

TAAS@irs.gov
Telephone: (202) 874-1350
Facsimile: (202) 874-1838"

exporting IRS knowhow
http://www.irs.gov/businesses/article/0,,id=96324,00.html


INLAND REVENUE

"Inland Revenue International Assistance
Welcome to the Inland Revenue's International Assistance pages.

We are here as a first point of reference for overseas taxes
administrations and international organisations seeking technical
assistance from the Inland Revenue on matters of taxes administration.
This assistance extends both to traditional training and education
services and to exchanges of best practice.

The Inland Revenue has a proud record of contribution to international
development, particularly with respect to the UK's Commonwealth
heritage. It has also long been a leading exponent of international
co-operation between taxes administrations both directly and through
such organisations as the Organisation for Economic Cooperation &
Development and the European Union. International Assistance is here
as a doorway to ensure that this record is maintained."

http://www.inlandrevenue.gov.uk/intassist/
  

JAPAN

"'Seminar on taxation': The purposes of this seminar are to contribute
to the improvement of tax administration of developing countries
through transferring technical knowledge and skills of the Japanese
tax system and its tax administration; to offer the opportunity to
share the knowledge on Japanese tax administration system to the
participants; and to promote the mutual understanding about tax
administration among participating countries."

Japanese  tax admin sharing
http://www.un.org/esa/agenda21/natlinfo/countr/japan/eco.htm.

 
IMF "technical assistance"

http://www.imf.org/external/pubs/ft/psta/index.htm#D



EXPERTS
-------

"Conference Information
Title: First Interregional Training Workshop in International Taxation
for Tax Administrators from Developing Countries and Transitional
Economies
Start Date: March&nbsp22, 1999
End Date: March&nbsp26, 1999
Website:
Venue: Amsterdam, Netherlands
Organizer: DPEPA/UNDESA
Focus: Upgrade the technical skills of the tax administrators and
negotiators of bilateral tax treaties between developed and developing
countries, from developing countries and transitional economies, and
impart technical knowledge of transfer pricing.
Related Documents:
Contact Information:
 
  Abdel H. Bouab
  Chief, Public Finance and Private Sector Development Branch
  bouab@un.org
  1-212-963-8406
 
  Suresh Shende
  Interregional Adviser, PFPSDB
  shendes@un.org
  1-212-963-4189 "

taxation training workshop
http://www.unpan.org/directory/conference/guest/browseoneconference.asp?conference_id=1133


"The Group of Experts took note with satisfaction of the training
provided to developing and transitional economies countries during the
First Interregional Training Workshop in Amsterdam (22 - 26 March
1999) which focussed on transfer pricing and relief methods for the
elimination of double taxation. It considered technical assistance
aimed at strengthening developing countries institutional capacities
in tax administration and recommended it be continued."

http://www.un.org/esa/desa33.htm


TITLE: Guidelines for Improving Tax Administration in Developing
Countries: Improving the Efficiency and Effectiveness of Tax
Administration and Strengthening Domestic Financial Resource
Mobilization
LANGUAGE: E.
SALES #: 97.II.H.4
ISBN: 9211231248
SYMBOL: ST/TCD/SER.E/29
PAGES: 52pp.
PRICE: $10.00
DESCRIPTION: Based on discussions and commentaries by EXPERTS [my
caps] in the field, this publication offers guidelines on such issues
as reforming the structural organization of tax administration;
enhancing the performance of its essential functions with emphasis on
taxpayer registration; collection and audit.

UN publication
http://www.un.org/Pubs/update/g_update.htm.


Professor Jane H. Leuthold
Department of Economics
University of Illinois at Urbana-Champaign
http://www.cba.uiuc.edu/leuthold/econ415/slides/Econ%20415%20Lecture%202%20Policy%20Goals%20in%20Developing%20Economies.ppt


"Title: Improving Tax Administration in Developing Countries

Author/Editor: Bird, Richard M ; Casanegra de Jantscher, Milka, eds.
Published: September 15, 1992
Subject: Tax administration ; Tax policy ; Developing countries
Notes: The papers included in the volume were prepared for a symposium
sponsored by the Instituto de Estudios Fiscales of the Ministry of
Finance of Spain.

Language: English
Stock No.: ITADEA
ISBN/ISSN: ISBN 1-55775-317-2
Price: $23.00  
Pages: xii+403
Format: Paper

Summary: Taxation, like politics, is the art of the possible--yet most
public finance texts ignore the critical role played by tax
administration in restoring macroeconomic balance and promoting equity
and efficiency. 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."

IMF publication
http://www.imf.org/external/pubs/cat/longres.cfm?sk=24.0.



OTHER
-----


financing for development
http://www.un.org/esa/ffd/ffdq1.htm#10T


Association of African Tax Administration (AATA)  Addis Ababa 
Coordination of tax policies, legislation  Secretary General
Box 13255
Yaounde(Cameroon)
c/o Yaounde MULPOC
FAX No. (237) 233185

http://www.un.org/Depts/eca/eca/ecaspon.htm.

TITLE: Improving Resource Mobilization in Developing Countries and
Transition Economies
LANGUAGE: E.
SALES #: 02.II.H.2
ISBN: 9211231477
SYMBOL: ST/ESA/PAD/SER.E/30
PAGES: 102pp.
PRICE: $20.00
DESCRIPTION: The process of globalization has tended to complicate
taxation issues leading to "harmful" tax competition. It has made
taxpayers more aware of the differences in tax rates and has
constrained the ability of tax administrations to track down trade and
investment flows. By increasing significantly the amount and type of
income earned abroad, globalization also reduces the ability to verify
the accuracy and authenticity of taxpayers' returns. The erosion of
existing sources of public finance can be resisted and the use of
public resources may be more effectively secured for social
development through tying revenue to outlay, or at least to the
relevant level of government, and through fiscal stabilization. This
publication looks at the role of tax administration in resource
mobilization; tax policy, administration and reform; the management of
revenue administration; electronic commerce and the challenge for tax
administrations; and conclusions and recommendations.

http://www.un.org/Pubs/whatsnew/19apr02.htm

Institutional Framework of Tax Administration 
http://www1.worldbank.org/publicsector/tax/


SEARCHES

I found searching the UN and World Bank sites worked best when I used
the google site search method, i.e. entering search terms such as "tax
system" followed by site:.www.un.org   -   example:

://www.google.com/search?hl=en&ie=UTF-8&oe=UTF-8&q=%22tax+administration%22+%22developing+countries%22+site%3A.un.org&btnG=Google+Search&meta=


Good luck! Hope you find something of use in here.

Leli-

Thank you, very much, for your research.  As you suspected, my
questions are still not answered.

I'm looking for the "nuts and bolts" methods that have been used to
set up a 'new' tax department in a post-conflict society.  I
understand that this a complex arena involving, economics,
legislation, political policy, IT systems (if we are lucky), and
accounting policies and procedures.

I have already spent many hours searching the WB, IMF, and US /UK
related websites.  It does not appear that they are willing to divulge
their methods, on-line.


The UN Country and Project evaluations, available on-line, appear to
be Public Relations discussions.   Yes, they can be "detailed" in
nature, however they don't really provide any real analysis of problem
resolution.

Short of calling or writing to, so-called, experts,  I'm still hoping
for a "googles answers" expert or other kind, professional to respond.

Becky