Back Matter

Back Matter

Author(s):
Andrea Lemgruber, Andrew Masters, and Duncan Cleary
Published Date:
May 2015
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    Appendix Tables
    Table 1.Revenue Administration Institutional Arrangements by Region, 2010
    RegionUnified Semi-Autonomous BodyUnified Semi-Autonomous Body with BoardSingle Directorate in MinistryMultiple Directorates in MinistrySeparate Autonomous Bodies
    AFRICA (35)3163130
    Anglophone (20)314210
    Francophone (12)011100
    Lusophone (3)01020
    ASIA AND PACIFIC (10)01270
    Asia (3)00030
    Pacific (7)01240
    EUROPE (8)21221
    South East (8)21221
    MIDDLE EAST AND CENTRAL ASIA (6)00060
    Central Asia (1)00010
    Middle East (3)00030
    North Africa (2)00020
    WESTERN HEMISPHERE (26)133154
    Caribbean (16)013111
    Central (8)12041
    South (2)00002
    Total Respondents (85)62110435
    Source: RA-FIT Database, 2010.
    Table 2.Revenue Administration Institutional Arrangements by Income Group, 2010
    Income GroupUnified Semi-Autonomous BodyUnified Semi-Autonomous Body with BoardSingle Directorate in MinistryMultiple Directorates in MinistrySeparate Autonomous Bodies
    LOW INCOME COUNTRIES (21)19290
    Africa (19)19270
    Middle East and Central Asia (2)00020
    LOWER MIDDLE INCOME COUNTRIES (30)292161
    Africa (9)05040
    Asia and Pacific (10)01270
    Europe (2)10010
    Middle East and Central Asia (2)00020
    Western Hemisphere (7)13021
    UPPER MIDDLE INCOME COUNTRIES (27)334134
    Africa (7)22120
    Europe (5)11201
    Middle East and Central Asia (2)00020
    Western Hemisphere (13)00193
    HIGH INCOME COUNTRIES (7)00250
    Europe (1)00010
    Western Hemisphere (6)00240
    Total Respondents (85)62110435
    Source: RA-FIT Database, 2010.
    Table 3.Tax Administration Administrative Powers by Region, 2010
    RegionDesign Internal Structure?Set Remuneration?Exercise Discretion over Op Expenditure?Exercise Discretion over Cap Ex?Set Staffing Levels?Hire and Fire Staff?
    AFRICA74%44%70%61%64%58%
    Anglophone90%65%84%74%84%84%
    Francophone55%18%55%45%36%27%
    Lusophone33%0%33%33%33%0%
    ASIA AND PACIFIC40%10%70%30%30%30%
    Asia0%33%67%0%0%0%
    Pacific57%0%71%43%43%43%
    EUROPE63%38%63%50%38%100%
    South East63%38%63%50%38%100%
    MIDDLE EAST AND CENTRAL ASIA40%40%40%20%0%20%
    Central Asia100%0%100%0%0%100%
    Middle East33%67%33%33%0%0%
    North Africa0%0%0%0%0%0%
    WESTERN HEMISPHERE78%32%63%46%52%40%
    Caribbean69%13%64%50%33%7%
    Central88%63%63%50%88%88%
    South100%50%50%0%50%100%
    Total Respondents68%35%65%49%49%51%
    # of Yes/Total54/8029/8252/8039/8040/8141/81
    Source: RA-FIT Database, 2010.
    Table 4.Customs Administration Administrative Powers by Region, 2010
    RegionDesign Internal Structure?Set Remuneration Levels?Exercise Discretion over Op Ex?Exercise Discretion over Cap Ex?Set Staffing Levels?Hire and Fire Staff?
    AFRICA72%48%74%65%74%70%
    Anglophone83%63%88%81%88%88%
    Francophone60%20%60%40%60%40%
    Lusophone0%0%0%0%0%0%
    ASIA AND PACIFIC29%14%57%29%29%29%
    Asia0%0%50%0%50%0%
    Pacific40%20%60%40%20%40%
    EUROPE67%33%100%100%0%100%
    South East67%33%100%100%0%100%
    MIDDLE EAST AND CENTRAL ASIA100%50%100%100%50%50%
    Central Asia100%0%100%100%0%100%
    Middle East100%100%100%100%50%0%
    North Africa100%0%0%100%100%100%
    WESTERN HEMISPHERE77%38%48%33%43%48%
    Caribbean69%17%50%33%17%8%
    Central88%63%38%38%88%100%
    South100%100%100%0%0%100%
    Total Respondents70%40%65%53%52%57%
    # of Yes/Total43/6123/5837/5731/5830/5833/58
    Source: RA-FIT Database, 2010.
    Table 5.Tax Administration Outsourced Functions/Services by Region, 2010
    Outsourced Functions/Services
    RegionSecurityCleaningCash/BankingITDebt CollectionAudit
    AFRICA (28)79%79%50%32%4%4%
    ASIA AND PACIFIC (7)86%71%29%29%0%0%
    EUROPE (7)86%57%29%86%14%0%
    MIDDLE EAST AND CENTRAL ASIA (3)100%33%67%67%33%0%
    WESTERN HEMISPHERE (15)87%67%33%33%13%0%
    Total Respondents (60)83%70%42%40%8%2%
    Source: RA-FIT Database, 2010.Note: Percentages refer to the number of “Yes” responses/the total number of administrations responding to the survey.
    Table 6.Tax Administration Outsourced Functions/Services by Income Group, 2010
    Outsourced Functions/Services
    Income GroupSecurityCleaningCash/BankingITDebt CollectionAudit
    LOW INCOME COUNTRIES (17)65%71%71%35%6%0%
    LOWER MIDDLE INCOME COUNTRIES (22)91%73%32%32%9%0%
    UPPER MIDDLE INCOME COUNTRIES (19)89%68%21%47%11%5%
    HIGH INCOME COUNTRIES (2)100%50%100%100%0%0%
    Total Respondents (60)83%70%42%40%8%2%
    Source: RA-FIT Database, 2010.Note: Percentages refer to the number of “Yes” responses/the total number of administrations responding to the survey.
    Table 7.Customs Administration Outsourced Functions/Services by Region, 2010
    Outsourced Functions/Services
    RegionCleaningSecurityCash/BankingITDebt CollectionAudit
    AFRICA (23)83%78%57%30%4%9%
    ASIA AND PACIFIC (2)50%50%0%50%0%0%
    EUROPE (3)67%67%67%100%0%0%
    MIDDLE EAST AND CENTRAL ASIA (3)100%33%0%33%0%0%
    WESTERN HEMISPHERE (13)69%77%23%46%15%0%
    Total Respondents (44)77%73%41%41%7%5%
    Source: RA-FIT Database, 2010.Note: Percentages refer to the number of “Yes” responses/the total number of administrations responding to the survey.
    Table 8.Customs Administration Outsourced Functions/Services by Income Group, 2010
    Outsourced Functions/Services
    Income GroupCleaningSecurityCash/BankingITDebt CollectionAudit
    LOW INCOME COUNTRIES (13)77%62%77%54%8%15%
    LOWER MIDDLE INCOME COUNTRIES (14)79%71%36%21%0%0%
    UPPER MIDDLE INCOME COUNTRIES (14)79%86%21%36%7%0%
    HIGH INCOME COUNTRIES (3)67%67%0%100%33%0%
    Total Respondents (44)77%73%41%41%7%5%
    Source: RA-FIT Database, 2010.Note: Percentages refer to the number of “Yes” responses/the total number of administrations responding to the survey.
    References
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