| Description |
1 online resource |
| Series |
IMF working paper ; no. 14/41.
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| Contents |
Cover; Contents; Foreword; I. Introduction and General Overview; A. Economic and Fiscal Context; Figures; 1. Overall primary balance, excluding grants, 2002 to 2011; 2. Tax revenue, 2001 to 2012; Tables; 1. Productivity indicators for the CIT and PIT (2011/12); 3. Paying taxes ranking (out of 185 countries); 2. Selected MDGs indicators for selected SSA countries; II. Approaches to Income Tax Assessment; A. Administrative Assessment System; Boxes; 1. Key features of the administrative assessment system; B. Self-assessment Implementation |
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3. Self-assessment implementation in the ten SSA countriesIII. Status of Implementing Conditions for Effective Self-assessment; 2. Conditions for a successful self-assessment system; A. Clear and Simple Tax Laws; 3. Modernizing taxation laws to support full income tax self-assessment; B. Service to Taxpayers; 4. Aspects of the taxpayer service function; 4. Elements of a taxpayer service strategy; 5. Typical taxpayer service program; 5. Common observations on TPS delivery methods; 6. Assessment of the filing and payment function; D. Effective Collections Enforcement |
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7. Key features of current collection enforcement practicesE. Risk-based Audit; 6. Write-off of irrecoverable tax arrears; 8. Key features of the current audit programs; F. Effective Interest and Penalty Regimes; 9. Features of current interest and penalty regimes; G. Fair and Transparent Dispute Resolution Processes; 10. Dispute resolution procedures in the ten countries; IV. Lessons and Concluding Remarks; References |
| Summary |
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on?desk? auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance |
| Bibliography |
Includes bibliographical references |
| Notes |
Print version record |
| Subject |
Income tax -- Management
|
|
Taxpayer compliance -- Management
|
| Form |
Electronic book
|
| ISBN |
1306674123 |
|
9781306674126 |
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9781475525908 |
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1475525907 |
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