فهرست مطالب
Title Page
Copyright Page
Justification
Foreword Peter Veld
Foreword Tan Sri
Table of Contents
Chapter 1: Taxation
1.1. Definition of taxation
1.2. History of taxation
1.2.1. Introduction
1.2.2. Taxation history in China
1.2.3. History of taxation in India
1.2.4. A world without taxation
1.2.5. Nation-building and taxation
1.2.6. Emancipation and taxation
1.2.7. Representation and taxation
1.2.8. Mahatma Gandhi and non-compliance
1.3. State-building and taxation
1.3.1. Introduction
1.3.2. Good governance
1.3.3. Rule of law
1.3.4. Informal taxation
1.4. Tax and development
1.4.1. Introduction
1.4.2. Post-conflict reconstruction
1.4.3. The development of the fiscal state
1.4.3.1. Introduction
1.4.3.2. Stages of development of the fiscal state
1.4.3.3. The models of the fiscal state
1.5. Principles of taxation
1.6. Legal framework for taxation
1.6.1. Building blocks of a legal framework for taxation
1.7. Tax policy
1.7.1. Introduction
1.7.2. Economic impact of taxation
1.7.3. Tax instruments
1.7.4. Tax expenditures
1.7.5. Further trends in instrumental use of taxation
1.7.6. Tax and sustainability in relation to certain industries particularly in developing economies
1.7.7. Requirements for an appropriate tax structure
1.7.8. Characteristics of tax systems and instruments
1.7.9. Inflation and taxation
1.7.10. Special and simplified tax regimes
1.7.11. Measuring the effectiveness of taxation and use of tax incentives
1.7.12. Trends in tax revenues and their composition
1.8. International taxation
1.8.1. Introduction
1.8.2. Tax competition
1.8.3. International tax policy
1.9. Tax administration
1.9.1. Introduction
1.9.2. Legitimacy of tax administration – Weber’s model for bureaucracy
1.9.3. Tax policy and implementation
1.10. Ex ante evaluation of legislation
1.11. The role of the Tax Administration in legislation
1.11.1. Conclusion
Chapter 2: Core Business of a Tax Administration
2.1. Definition of a Tax Administration
2.2. Mandate of a Tax Administration
2.2.1. Introduction
2.2.2. Integration: Theoretical framework
2.2.3. Business process redesign
2.2.4. Integration aspects
2.2.5. Customs
2.2.6. Different models for positioning VAT operations
2.2.6.1. VAT operated by Customs Administration
2.2.6.2. Separate organization for VAT
2.2.6.3. VAT as an integrated part of the Tax Administration
2.2.7. Social security contributions
2.3. Mission, vision and objectives of a Tax Administration
2.3.1. Introduction
2.3.2. Characteristics of mission and vision statements
2.3.3. Voluntary compliance
2.3.4. Effectiveness and efficiency in mission statements
2.4. Values, integrity and anti-corruption
2.4.1. Introduction
2.4.2. Ethics and integrity
2.4.3. Ethics and Tax Administrations
2.4.4. Designing and implementing an integrity programme
2.4.5. Basic values
2.4.6. Standards for integrity
2.4.7. The function of a Code of Conduct
2.5. Autonomy
2.5.1. Introduction
2.5.2. Areas requiring autonomy
2.5.3. Why is autonomy beneficial?
2.5.4. Decentralization
2.5.5. Agency model
2.5.6. Different models for autonomy
2.6. Administrative powers of a Tax Administration
2.7. Taxpayers’ rights and charter
2.8. External factors defining the operational context wherein Tax Administrations operate
Chapter 3: Developments in Society and the Tax Community
3.1. Trends in external factors
3.1.1. Globalization and shifts of economic power
3.1.2. Technological evolution and e-commerce
3.1.3. Trends in income inequality
3.1.4. Environment, global warming and pollution
3.1.5. Demographic trends
3.1.6. Trends in the labour markets
3.1.7. Organizational trends
3.1.8. Decentralization trends
3.1.9. Harmonization of tax issues required by economic integration processes
3.1.10. The trend to merge administration of internal taxes, Customs duties and social security contributions
3.1.11. Greater interdependence between tax policy, legislation and administration
3.1.12. Increasing demands from taxpayers to provide first-class services
3.1.13. The rapid evolution of social media since its creation
3.1.14. Increasing need to raise revenue
3.2. Compliance
3.2.1. Introduction
3.2.2. Why do taxpayers comply?
3.2.3. Measuring moral standards
3.2.4. Obstacles to voluntary compliance from the taxpayer’s perspective
3.2.5. Opportunity
3.3. Corporate governance and tax compliance
3.3.1. Introduction
3.3.2. Corporate governance and tax avoidance
3.3.3. Tax risk management
3.3.4. Stronger focus on corporate governance by Tax Administrations
3.3.5. OECD principles of corporate governance
3.3.6. Role of tax intermediaries in enhanced relationships
3.3.7. Corporate social responsibility and tax
3.3.8. Overview of multinational enterprises and their corporate responsibility towards tax
3.4. Compliance measurement
3.4.1. Introduction
3.4.2. Cash economy
3.4.3. Definition of cash economy
3.4.4. Measuring the tax gap
3.4.5. Current practice
3.5. Administration and compliance costs
3.5.1. Introduction
3.5.2. Compliance costs
3.5.3. Administration costs
Chapter 4: Organizational Structures – Features of Tax Administration Design
4.1. Coordination, division and integration
4.2. Management philosophy
4.3. Roles, responsibilities and accountability in a Tax Administration
4.4. Existence of a central body and its responsibilities
4.5. Management levels and span of control
4.6. Modern trends and networks
4.7. Office networks
4.8. Geographical approach
4.9. Process and functional approach
4.10. Tax law or type of tax approach
4.11. Client or type of taxpayer approach
4.12. Front and back office approach
4.13. Trends in developing countries
4.14. Experiences of the International Monetary Fund
4.15. Examples of organizational structures of Tax Administrations
Chapter 5: Risk Management
5.1. Introduction
5.2. Compliance risk management
5.3. Large business taxpayers
5.4. Small and medium-sized enterprises (SMEs)
5.5. Private individual taxpayers
5.6. Withholding agents
5.7. Tax intermediaries
5.8. Economic crisis and the call for change
Chapter 6: Primary Processes
6.1. Taxpayer identification and registration
6.1.1. Tax identification number
6.1.2. Identity fraud
6.1.3. Classification of taxpayers
6.1.4. File management
6.1.5. Levying
6.1.6. Taxpayers’ obligations
6.1.7. Tax calendar
6.2. Assessment
6.2.1. Self-assessment and administrative assessment systems
6.2.2. Pre-populated tax returns
6.2.3. Withholding at source
6.2.4. Provisional assessment
6.2.5. Reassessment
6.3. Auditing
6.3.1. Audit theory
6.3.2. Understanding of the business
6.3.3. Third-party information
6.3.4. Whistle-blowers
6.3.5. The tax auditing process
6.3.6. Case selection for audit
6.3.7. Risk-based selection
6.3.8. Purposes of audit programmes
6.3.9. Documentary auditing (verification)
6.3.10. Field auditing
6.3.11. Audit programmes
6.3.12. Auditing concepts and techniques
6.3.13. The power to amend the original return
6.3.14. Penalties for non-compliance
6.3.15. The shift from traditional audit to real-time management and self-control
6.4. Appeal procedures
6.4.1. Alternate dispute resolution (ADR)
6.4.2. Mediation
6.4.3. Agreements with taxpayers
6.4.4. Reopening a final case
6.5. Collection
6.5.1. The bank collection system
6.5.2. Enforced tax debt collection
6.5.3. Postponement of payment and instalment agreements
6.5.4. Offers in compromise
6.5.5. Use of IT supporting the debt collection process
6.5.6. Tax amnesties
6.5.7. Voluntary disclosure
6.5.8. Voluntary compliance strategies other than tax amnesties
6.6. Fiscal intelligence and fraud investigation
6.7. Anti-money laundering
6.7.1. Definition
6.7.2. Source of the dirty money
6.7.3. How money laundering works
6.7.4. International initiatives
6.7.5. An example from the real estate sector
6.8. Taxpayer service and communication
6.8.1. Introduction
6.8.2. Contacts between taxpayers and Tax Administrations
6.8.3. Tax education and information
6.8.4. Taxpayer assistance
6.8.5. Tax Administration and the use of social media
6.8.6. Customer service
6.8.7. Channel strategies
6.8.8. Image of the Tax Administration
6.8.9. Enforcement communication targeted at consumers
6.8.10. The use of IT in providing service
6.8.11. Services to tax professionals
6.8.12. E-government
6.9. International cooperation
6.9.1. The increasing importance of exchange of information and international cooperation in tax collection
6.9.2. The international legal framework for exchange of information
6.9.3. Forms of exchange of information
6.9.4. Basic rules of international exchange of information
6.9.5. Basic rules of international collection assistance
6.9.6. Efforts to improve practical aspects of information exchange
6.9.7. Exchange of information after the financial crisis
6.9.8. International tax collection processes in the EU
6.9.9. Harmonization of tax auditing processes
6.9.10. Joint audits
6.10. International organizations on tax and Customs
6.11. International tax administration forums
Chapter 7: Staff and Support Processes
7.1. Introduction
7.2. Human resources management (HRM)
7.2.1. The framework of HRM policy
7.2.2. Values in HRM
7.2.3. Relationship with overall organizational objectives
7.2.4. Personnel policy planning
7.2.5. Job design and job descriptions
7.2.6. Architecture of functions
7.2.7. Individual appraisal system
7.2.8. Recruitment and selection
7.2.9. Promotion systems
7.2.10. Compensation and recognition
7.2.11. Workplace bullying and harassment
7.2.12. Discipline and grievance
7.2.13. Internal communication
7.3. Training and development
7.3.1. Introduction
7.3.2. Road map for a training programme
7.3.3. Possible training curriculum
7.4. Knowledge management
7.4.1. Introduction
7.4.2. IT revolution
7.4.3. Need for different management
7.4.4. How to steer the knowledge management process
7.4.5. Organizational learning
7.4.6. The knowledge worker
7.4.7. Risks in knowledge management
7.4.7.1. IT risks
7.4.7.2. Management risks
7.4.7.3. Organizational risks
7.4.8. Tax training centres
7.4.9. Evaluation of training
7.4.9.1. Introduction
7.4.9.2. General concepts
7.4.9.3. Training needs analysis: A point of consideration
7.4.9.4. Useful samples and tools
7.5. Managing competences
7.6. Project management
7.6.1. Introduction
7.6.2. Definition of a project
7.6.3. The business case
7.6.4. The project organization
7.6.5. Running the project
7.6.6. Quality assurance
7.7. Other supporting processes
7.7.1. Finances
7.7.2. Accommodation and facilities
7.8. Information technology
7.8.1. The essence of information systems
7.8.2. The Tax Administration and IT
7.8.3. The permanent task for IT
7.8.4. Lessons learned for IT architecture
7.8.5. Conditions and critical criteria
7.8.6. Consequences for organizations
7.9. Reconsideration and outsourcing of functions
7.9.1. The typology of support departments
7.9.2. Outsourcing models
7.9.3. IT outsourcing
Chapter 8: Planning and Control
8.1. Introduction
8.2. Administrative information
8.3. The need for management control
8.4. Limitations of management control
8.5. Quality of management reports
8.6. The typology for information systems
8.7. The need for meaningful performance indicators
8.8. Framework of a management control system
8.9. The balanced scorecard for Tax Administrations
8.10. Critical success factors and performance indicators
8.11. The game or reality of management control
8.11.1. Input
8.11.2. Output
8.11.3. Throughput (or processes)
8.11.4. Outcome
8.11.5. Relations between areas of performance
8.12. Internal audit
8.13. Evaluation
Chapter 9: Change Management
9.1. Introduction
9.2. What is the outcome for this changing world?
9.3. Changing organizations
9.4. The HR factor in the change process
9.5. Managing change
9.5.1. Concept of leadership
9.5.2. Requirements in the managerial process
9.6. Cultural differences between societies
9.6.1. Understanding the importance of cultural differences
9.6.2. Cultural differences according to Hofstede
9.6.3. Cultural differences according to Mintzberg
9.6.4. Chinese management principles
9.6.5. Cultural differences according to Inglehart
9.6.6. To survive or to resist
9.7. Organizational culture
9.8. Organizing and planning the change process
Chapter 10: Diagnostic Tool
10.1. Introduction
10.2. Key areas
10.3. Diagnostic tool in detail
10.3.1. Revenue performance
10.3.1.1. Tax revenue as percentage of GDP
10.3.2. Tax system, tax policy and mandate of the Tax Administration
10.3.2.1. Number and types of taxes administered
10.3.2.2. Scope of responsibility – Other duties of Tax Administrations
10.3.2.3. Features of tax system
10.3.2.4. The role of the Tax Administration in the process of tax legislation
10.3.2.5. Perceived fairness of the tax system
10.3.2.6. Revenue contribution
10.3.3. The extent of autonomy of a Tax Administration
10.3.4. Integrity, values and ethical standards
10.3.5. Taxpayer rights and complaints handling
10.3.6. Organizational structure
10.3.6.1. Organizational structures – Different models
10.3.6.2. Headquarters function
10.3.7. Staff allocation
10.3.8. Human resource management
10.3.9. Cost of collection or administration costs
10.3.10. Compliance risk management
10.3.11. Compliance measurement
10.3.12. Identification and registration of taxpayers
10.3.13. Tax identification number (TIN)
10.3.14. Return filing and assessment
10.3.15. Withholding regimes
10.3.16. Provisional assessment, advance payment and final assessment
10.3.17. Enforced debt collection
10.3.18. Verification and audit
10.3.19. Penalties and interest
10.3.20. Appeals (administrative and with tax courts)
10.3.21. Taxpayer services
10.3.22. Information technology
10.3.23. Tax fraud and avoidance
10.3.24. Administrative co-operation and mutual assistance
10.3.25. External factors
10.3.25.1. Level of education
10.3.25.2. Civil service system
10.3.25.3. Accounting rules
10.3.25.4. Telecommunication
10.3.25.5. Computerization in society
10.3.25.6. Infrastructure
10.3.25.7. Trade unions
10.3.25.8. Cooperation with police, local government, social security office, Customs and immigration
10.3.25.9. Role of banks in collection and information disclosure and in operating the banking system, including payment function, money exchange and money supply to businesses and citizens
10.3.25.10. Role of tax intermediaries
10.3.25.11. Business community
10.3.25.12. Contribution of scientific tax world (universities)
10.3.25.13. Tax courts
10.3.25.14. Ombudsman
10.3.25.15. Independent national audit office
Appendix I: Types of Taxes Administered by Tax Administrations
Appendix II: Overview of Taxes in Latin America
Appendix III: Overview of Mission Statements
Appendix IV: Model Code of Conduct – Inter-American Center of Tax Administrations (CIAT)
Appendix V: Sweden’s Practices on Campaigns to Influence Taxpayers’ Attitudes and Behaviour
Appendix VI: Dutch Fiscal Monitor: Survey on Taxpayers’ Satisfaction with DTCA Performance
Appendix VII: Overview of Leadership and Management Roles
Appendix VIII: Table of Cultural Differences in Index Figures (Based on Hofstede’s Model)
Appendix IX: Explanation of Different Cultural Dimensions According to Hofstede
Appendix X: Autonomy: CIAT Members’ Tax Administrations under the Autarchy Regime
References
Copyright Page
Justification
Foreword Peter Veld
Foreword Tan Sri
Table of Contents
Chapter 1: Taxation
1.1. Definition of taxation
1.2. History of taxation
1.2.1. Introduction
1.2.2. Taxation history in China
1.2.3. History of taxation in India
1.2.4. A world without taxation
1.2.5. Nation-building and taxation
1.2.6. Emancipation and taxation
1.2.7. Representation and taxation
1.2.8. Mahatma Gandhi and non-compliance
1.3. State-building and taxation
1.3.1. Introduction
1.3.2. Good governance
1.3.3. Rule of law
1.3.4. Informal taxation
1.4. Tax and development
1.4.1. Introduction
1.4.2. Post-conflict reconstruction
1.4.3. The development of the fiscal state
1.4.3.1. Introduction
1.4.3.2. Stages of development of the fiscal state
1.4.3.3. The models of the fiscal state
1.5. Principles of taxation
1.6. Legal framework for taxation
1.6.1. Building blocks of a legal framework for taxation
1.7. Tax policy
1.7.1. Introduction
1.7.2. Economic impact of taxation
1.7.3. Tax instruments
1.7.4. Tax expenditures
1.7.5. Further trends in instrumental use of taxation
1.7.6. Tax and sustainability in relation to certain industries particularly in developing economies
1.7.7. Requirements for an appropriate tax structure
1.7.8. Characteristics of tax systems and instruments
1.7.9. Inflation and taxation
1.7.10. Special and simplified tax regimes
1.7.11. Measuring the effectiveness of taxation and use of tax incentives
1.7.12. Trends in tax revenues and their composition
1.8. International taxation
1.8.1. Introduction
1.8.2. Tax competition
1.8.3. International tax policy
1.9. Tax administration
1.9.1. Introduction
1.9.2. Legitimacy of tax administration – Weber’s model for bureaucracy
1.9.3. Tax policy and implementation
1.10. Ex ante evaluation of legislation
1.11. The role of the Tax Administration in legislation
1.11.1. Conclusion
Chapter 2: Core Business of a Tax Administration
2.1. Definition of a Tax Administration
2.2. Mandate of a Tax Administration
2.2.1. Introduction
2.2.2. Integration: Theoretical framework
2.2.3. Business process redesign
2.2.4. Integration aspects
2.2.5. Customs
2.2.6. Different models for positioning VAT operations
2.2.6.1. VAT operated by Customs Administration
2.2.6.2. Separate organization for VAT
2.2.6.3. VAT as an integrated part of the Tax Administration
2.2.7. Social security contributions
2.3. Mission, vision and objectives of a Tax Administration
2.3.1. Introduction
2.3.2. Characteristics of mission and vision statements
2.3.3. Voluntary compliance
2.3.4. Effectiveness and efficiency in mission statements
2.4. Values, integrity and anti-corruption
2.4.1. Introduction
2.4.2. Ethics and integrity
2.4.3. Ethics and Tax Administrations
2.4.4. Designing and implementing an integrity programme
2.4.5. Basic values
2.4.6. Standards for integrity
2.4.7. The function of a Code of Conduct
2.5. Autonomy
2.5.1. Introduction
2.5.2. Areas requiring autonomy
2.5.3. Why is autonomy beneficial?
2.5.4. Decentralization
2.5.5. Agency model
2.5.6. Different models for autonomy
2.6. Administrative powers of a Tax Administration
2.7. Taxpayers’ rights and charter
2.8. External factors defining the operational context wherein Tax Administrations operate
Chapter 3: Developments in Society and the Tax Community
3.1. Trends in external factors
3.1.1. Globalization and shifts of economic power
3.1.2. Technological evolution and e-commerce
3.1.3. Trends in income inequality
3.1.4. Environment, global warming and pollution
3.1.5. Demographic trends
3.1.6. Trends in the labour markets
3.1.7. Organizational trends
3.1.8. Decentralization trends
3.1.9. Harmonization of tax issues required by economic integration processes
3.1.10. The trend to merge administration of internal taxes, Customs duties and social security contributions
3.1.11. Greater interdependence between tax policy, legislation and administration
3.1.12. Increasing demands from taxpayers to provide first-class services
3.1.13. The rapid evolution of social media since its creation
3.1.14. Increasing need to raise revenue
3.2. Compliance
3.2.1. Introduction
3.2.2. Why do taxpayers comply?
3.2.3. Measuring moral standards
3.2.4. Obstacles to voluntary compliance from the taxpayer’s perspective
3.2.5. Opportunity
3.3. Corporate governance and tax compliance
3.3.1. Introduction
3.3.2. Corporate governance and tax avoidance
3.3.3. Tax risk management
3.3.4. Stronger focus on corporate governance by Tax Administrations
3.3.5. OECD principles of corporate governance
3.3.6. Role of tax intermediaries in enhanced relationships
3.3.7. Corporate social responsibility and tax
3.3.8. Overview of multinational enterprises and their corporate responsibility towards tax
3.4. Compliance measurement
3.4.1. Introduction
3.4.2. Cash economy
3.4.3. Definition of cash economy
3.4.4. Measuring the tax gap
3.4.5. Current practice
3.5. Administration and compliance costs
3.5.1. Introduction
3.5.2. Compliance costs
3.5.3. Administration costs
Chapter 4: Organizational Structures – Features of Tax Administration Design
4.1. Coordination, division and integration
4.2. Management philosophy
4.3. Roles, responsibilities and accountability in a Tax Administration
4.4. Existence of a central body and its responsibilities
4.5. Management levels and span of control
4.6. Modern trends and networks
4.7. Office networks
4.8. Geographical approach
4.9. Process and functional approach
4.10. Tax law or type of tax approach
4.11. Client or type of taxpayer approach
4.12. Front and back office approach
4.13. Trends in developing countries
4.14. Experiences of the International Monetary Fund
4.15. Examples of organizational structures of Tax Administrations
Chapter 5: Risk Management
5.1. Introduction
5.2. Compliance risk management
5.3. Large business taxpayers
5.4. Small and medium-sized enterprises (SMEs)
5.5. Private individual taxpayers
5.6. Withholding agents
5.7. Tax intermediaries
5.8. Economic crisis and the call for change
Chapter 6: Primary Processes
6.1. Taxpayer identification and registration
6.1.1. Tax identification number
6.1.2. Identity fraud
6.1.3. Classification of taxpayers
6.1.4. File management
6.1.5. Levying
6.1.6. Taxpayers’ obligations
6.1.7. Tax calendar
6.2. Assessment
6.2.1. Self-assessment and administrative assessment systems
6.2.2. Pre-populated tax returns
6.2.3. Withholding at source
6.2.4. Provisional assessment
6.2.5. Reassessment
6.3. Auditing
6.3.1. Audit theory
6.3.2. Understanding of the business
6.3.3. Third-party information
6.3.4. Whistle-blowers
6.3.5. The tax auditing process
6.3.6. Case selection for audit
6.3.7. Risk-based selection
6.3.8. Purposes of audit programmes
6.3.9. Documentary auditing (verification)
6.3.10. Field auditing
6.3.11. Audit programmes
6.3.12. Auditing concepts and techniques
6.3.13. The power to amend the original return
6.3.14. Penalties for non-compliance
6.3.15. The shift from traditional audit to real-time management and self-control
6.4. Appeal procedures
6.4.1. Alternate dispute resolution (ADR)
6.4.2. Mediation
6.4.3. Agreements with taxpayers
6.4.4. Reopening a final case
6.5. Collection
6.5.1. The bank collection system
6.5.2. Enforced tax debt collection
6.5.3. Postponement of payment and instalment agreements
6.5.4. Offers in compromise
6.5.5. Use of IT supporting the debt collection process
6.5.6. Tax amnesties
6.5.7. Voluntary disclosure
6.5.8. Voluntary compliance strategies other than tax amnesties
6.6. Fiscal intelligence and fraud investigation
6.7. Anti-money laundering
6.7.1. Definition
6.7.2. Source of the dirty money
6.7.3. How money laundering works
6.7.4. International initiatives
6.7.5. An example from the real estate sector
6.8. Taxpayer service and communication
6.8.1. Introduction
6.8.2. Contacts between taxpayers and Tax Administrations
6.8.3. Tax education and information
6.8.4. Taxpayer assistance
6.8.5. Tax Administration and the use of social media
6.8.6. Customer service
6.8.7. Channel strategies
6.8.8. Image of the Tax Administration
6.8.9. Enforcement communication targeted at consumers
6.8.10. The use of IT in providing service
6.8.11. Services to tax professionals
6.8.12. E-government
6.9. International cooperation
6.9.1. The increasing importance of exchange of information and international cooperation in tax collection
6.9.2. The international legal framework for exchange of information
6.9.3. Forms of exchange of information
6.9.4. Basic rules of international exchange of information
6.9.5. Basic rules of international collection assistance
6.9.6. Efforts to improve practical aspects of information exchange
6.9.7. Exchange of information after the financial crisis
6.9.8. International tax collection processes in the EU
6.9.9. Harmonization of tax auditing processes
6.9.10. Joint audits
6.10. International organizations on tax and Customs
6.11. International tax administration forums
Chapter 7: Staff and Support Processes
7.1. Introduction
7.2. Human resources management (HRM)
7.2.1. The framework of HRM policy
7.2.2. Values in HRM
7.2.3. Relationship with overall organizational objectives
7.2.4. Personnel policy planning
7.2.5. Job design and job descriptions
7.2.6. Architecture of functions
7.2.7. Individual appraisal system
7.2.8. Recruitment and selection
7.2.9. Promotion systems
7.2.10. Compensation and recognition
7.2.11. Workplace bullying and harassment
7.2.12. Discipline and grievance
7.2.13. Internal communication
7.3. Training and development
7.3.1. Introduction
7.3.2. Road map for a training programme
7.3.3. Possible training curriculum
7.4. Knowledge management
7.4.1. Introduction
7.4.2. IT revolution
7.4.3. Need for different management
7.4.4. How to steer the knowledge management process
7.4.5. Organizational learning
7.4.6. The knowledge worker
7.4.7. Risks in knowledge management
7.4.7.1. IT risks
7.4.7.2. Management risks
7.4.7.3. Organizational risks
7.4.8. Tax training centres
7.4.9. Evaluation of training
7.4.9.1. Introduction
7.4.9.2. General concepts
7.4.9.3. Training needs analysis: A point of consideration
7.4.9.4. Useful samples and tools
7.5. Managing competences
7.6. Project management
7.6.1. Introduction
7.6.2. Definition of a project
7.6.3. The business case
7.6.4. The project organization
7.6.5. Running the project
7.6.6. Quality assurance
7.7. Other supporting processes
7.7.1. Finances
7.7.2. Accommodation and facilities
7.8. Information technology
7.8.1. The essence of information systems
7.8.2. The Tax Administration and IT
7.8.3. The permanent task for IT
7.8.4. Lessons learned for IT architecture
7.8.5. Conditions and critical criteria
7.8.6. Consequences for organizations
7.9. Reconsideration and outsourcing of functions
7.9.1. The typology of support departments
7.9.2. Outsourcing models
7.9.3. IT outsourcing
Chapter 8: Planning and Control
8.1. Introduction
8.2. Administrative information
8.3. The need for management control
8.4. Limitations of management control
8.5. Quality of management reports
8.6. The typology for information systems
8.7. The need for meaningful performance indicators
8.8. Framework of a management control system
8.9. The balanced scorecard for Tax Administrations
8.10. Critical success factors and performance indicators
8.11. The game or reality of management control
8.11.1. Input
8.11.2. Output
8.11.3. Throughput (or processes)
8.11.4. Outcome
8.11.5. Relations between areas of performance
8.12. Internal audit
8.13. Evaluation
Chapter 9: Change Management
9.1. Introduction
9.2. What is the outcome for this changing world?
9.3. Changing organizations
9.4. The HR factor in the change process
9.5. Managing change
9.5.1. Concept of leadership
9.5.2. Requirements in the managerial process
9.6. Cultural differences between societies
9.6.1. Understanding the importance of cultural differences
9.6.2. Cultural differences according to Hofstede
9.6.3. Cultural differences according to Mintzberg
9.6.4. Chinese management principles
9.6.5. Cultural differences according to Inglehart
9.6.6. To survive or to resist
9.7. Organizational culture
9.8. Organizing and planning the change process
Chapter 10: Diagnostic Tool
10.1. Introduction
10.2. Key areas
10.3. Diagnostic tool in detail
10.3.1. Revenue performance
10.3.1.1. Tax revenue as percentage of GDP
10.3.2. Tax system, tax policy and mandate of the Tax Administration
10.3.2.1. Number and types of taxes administered
10.3.2.2. Scope of responsibility – Other duties of Tax Administrations
10.3.2.3. Features of tax system
10.3.2.4. The role of the Tax Administration in the process of tax legislation
10.3.2.5. Perceived fairness of the tax system
10.3.2.6. Revenue contribution
10.3.3. The extent of autonomy of a Tax Administration
10.3.4. Integrity, values and ethical standards
10.3.5. Taxpayer rights and complaints handling
10.3.6. Organizational structure
10.3.6.1. Organizational structures – Different models
10.3.6.2. Headquarters function
10.3.7. Staff allocation
10.3.8. Human resource management
10.3.9. Cost of collection or administration costs
10.3.10. Compliance risk management
10.3.11. Compliance measurement
10.3.12. Identification and registration of taxpayers
10.3.13. Tax identification number (TIN)
10.3.14. Return filing and assessment
10.3.15. Withholding regimes
10.3.16. Provisional assessment, advance payment and final assessment
10.3.17. Enforced debt collection
10.3.18. Verification and audit
10.3.19. Penalties and interest
10.3.20. Appeals (administrative and with tax courts)
10.3.21. Taxpayer services
10.3.22. Information technology
10.3.23. Tax fraud and avoidance
10.3.24. Administrative co-operation and mutual assistance
10.3.25. External factors
10.3.25.1. Level of education
10.3.25.2. Civil service system
10.3.25.3. Accounting rules
10.3.25.4. Telecommunication
10.3.25.5. Computerization in society
10.3.25.6. Infrastructure
10.3.25.7. Trade unions
10.3.25.8. Cooperation with police, local government, social security office, Customs and immigration
10.3.25.9. Role of banks in collection and information disclosure and in operating the banking system, including payment function, money exchange and money supply to businesses and citizens
10.3.25.10. Role of tax intermediaries
10.3.25.11. Business community
10.3.25.12. Contribution of scientific tax world (universities)
10.3.25.13. Tax courts
10.3.25.14. Ombudsman
10.3.25.15. Independent national audit office
Appendix I: Types of Taxes Administered by Tax Administrations
Appendix II: Overview of Taxes in Latin America
Appendix III: Overview of Mission Statements
Appendix IV: Model Code of Conduct – Inter-American Center of Tax Administrations (CIAT)
Appendix V: Sweden’s Practices on Campaigns to Influence Taxpayers’ Attitudes and Behaviour
Appendix VI: Dutch Fiscal Monitor: Survey on Taxpayers’ Satisfaction with DTCA Performance
Appendix VII: Overview of Leadership and Management Roles
Appendix VIII: Table of Cultural Differences in Index Figures (Based on Hofstede’s Model)
Appendix IX: Explanation of Different Cultural Dimensions According to Hofstede
Appendix X: Autonomy: CIAT Members’ Tax Administrations under the Autarchy Regime
References
