By Jit B. S. Gill
A scientific prognosis of a profit management is a prerequisite to constructing a winning method for its reform. even if, given the complexity of tax and customs management, this isn't an easy job. a number of exterior and inner components must be analyzed to discover the roots of organizational and institutional disorder. additionally, the prognosis should be performed in a participatory demeanour to construct consensus round the reasons for insufficient functionality and their treatments. This framework permits a step by step research of our surroundings, historical past, assets, approach, transformation techniques, outputs and suggestions mechanisms of the profit management process, with a purpose to picking out systemic deficiencies that result in inefficiency and ineffectiveness in its operations. along with an in depth set of diagnostic questions for every region of study, the framework offers illustrations of usually encountered difficulties and their attainable treatments. The framework can be utilized in a gaggle surroundings regarding varied stakeholders, to steer brainstorming classes and draft reform concepts.
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Additional info for A Diagnostic Framework for Revenue Administration (World Bank Technical Paper)
Does the RA have the requisite technical capacity to deal with the volume and sophistication of international business transactions? The capacity of the RA to handle the volume and complexity of international business transactions may be limited. Rate of inflation:Rate of inflation:Rate of inflation: What is the rate of inflation? What is the differential between market interest rates and those on delayed tax payments? Market interest rates may be higher than those payable on delayed tax payments, inducing taxpayers to delay or default on tax payments to finance business activity.
A high degree of openness of the economy raises knotty issues of international taxation, such as transfer pricing, tax arbitrage and origin or completion of taxable transactions in foreign jurisdictions. High levels of inflation increase the propensity of taxpayers to delay payment of taxes. The lack of formality in economic transactions, prevalence of barter, unreliability of business records and low levels of literacy make enforcement of tax laws difficult. The geographical distribution of business and industrial activities has important implications for the location of field offices of the RA.
In order to improve the effectiveness of an organization, what needs to be done is to, first, identify areas of lack of fit and, then, design remedial measures to improve the fit. Page 3 Chapter 3 applies the Congruence Model to the diagnosis of the RA. It discusses the environmental factors that impinge on the RA and their potential impact on its performance. These factors are shown below. Thereafter, it provides a Framework for Analysis of the RA Environment. This includes a detailed set of diagnostic questions related to each environmental factor, that would help identify institutional or organizational problems linked with it.
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