The final theme is Evaluating Tax Administration and Policy, with both methods of evaluation and institutional arrangements receiving attention.
Sub Themes:
- Frameworks for tax policy evaluation
- Frameworks for tax administration evaluation
- Institutions to evaluate and reform tax administration.
1. Frameworks for tax policy evaluation
The section on frameworks for tax policy evaluation selectively includes material on approaches, methodological tools and cases from Bank-Fund and other applications to the evaluation of both tax systems and specific taxes from a variety of perspectives, including economic efficiency, equity and administrative feasibility. Frameworks for tax administration evaluation, provides parallel coverage for administration. Institutions to evaluate and reform tax administration examines principles, major institutions and also gives examples of country practices. The set of Performance Indicators for the ongoing assessment of tax systems is an operational tool provided for overall assessment of tax administration and policy performance. Key Issues: - Theory
- Country and Bank/Fund practice
2. Frameworks for tax administration evaluation
Theory suggests that tax administration performance should ultimately be evaluated with respect to the three requirements of effectiveness, efficiency and equity, though this is seldom done. Nevertheless, available methods including a set of performance indicators for tax administration are covered. Further discussion of institutional evaluation is in the Institutional Analysis and Assessmentwebsite.
Please also see a "Diagnostic Framework for Revenue Administration"
Key Issues:
3. Institutions to evaluate and reform tax administration.
Audits by internal and external Government auditors, both performance and financial audits are the main evaluation institution in practice. These and the related topic of Public expenditure reviews are treated in the Public Expenditure website. The importance of Citizens surveys to assess the quality of services delivered, compliance costs and corruption ion revenue administrations are increasingly being seen as important and effective ways of harnessing "voice" to promote effective government.Case studies of country practices provide examples of both effective and ineffective evaluation systems. Finally, the experience with regional tax administration organizations such as the Inter-American Center for Tax Administrators (CIAT)and the Intra-European Organization of Tax Administration suggests that there is important scope for multilateral action as an institutional mechanism for effective evaluation.
Key Issues: - Government auditors,
- Public expenditure reviews
- Citizens surveys
- Case studies of country practices Scope for multilateral action
|
RSS