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Author: Gill, Jit B.S.

Source: A Diagnostic Framework for Revenue Administration, June 2000 , pp. 1-53(53)

Publisher: World Bank

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Abstract:

The paper aims at providing a comprehensive diagnostic framework for revenue administration, that would take into account, in an integrated manner, both the traditional areas of focus, as well as areas that seem to have been under-emphasized. While the Bank has long been engaged in supporting the modernization of tax, and customs administration, mainly addressing tax reforms, and streamlining basic technical processes, it has however paid little attention to important elements of the revenue administration system, namely the array of environmental factors that impinge on the Revenue Administration (RA), the historical effect of RA on current, and future functioning, and, the organizational strategy, and management functions. As a result, the underlying causes of institutional, and organizational dysfunction, may have failed to be fully uncovered, leading only to partial solutions, and sub-optimal outcomes. The paper conducts a preliminary examination, through three sets of indicators, to identify symptoms of the RA, and to provide understanding of its complexity, and establish trends for comparison to actual performance of RA. The congruence model presents the conceptual framework used for the detailed diagnosis of the RA, through the continuous feedback from outputs to the transformation process, and vice-versa.

Keywords: Customs administration; Performance indicators; Input output analysis; Technical training; Tax policy; Tax legislation; Policy reform; Organizational structure; Revenue measures; Tax administration; Management methods