A Diagnostic Framework for Revenue Administration [electronic resource]
- Gill, Jit B. S.
- Washington : World Bank Publications June 2000
- Physical Description:
- 64 p. ill 28.000 x 00.000 cm.
- World Bank Technical Papers No. 472
- Restrictions on Access:
- License restrictions may limit access.
- Annotation A systematic diagnosis of a revenue administration is a prerequisite to developing a successful strategy for its reform. However, given the complexity of tax and customs administration, this is not a simple task. A host of external and internal factors need to be analyzed to uncover the roots of organizational and institutional dysfunction. Also, the diagnosis needs to be done in a participatory manner to build consensus around the causes for inadequate performance and their remedies.This framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations. Besides a detailed set of diagnostic questions for each area of analysis, the framework provides illustrations of frequently encountered problems and their possible remedies. The framework can be used in a group setting involving different stakeholders, to guide brainstorming sessions and draft reform strategies.
0821347802 (Trade Paper)
- Audience Notes:
- Scholarly & Professional World Bank Publications
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