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Chapter 2. The RA-FIT Round 2 Survey

Chapter 2. The RA-FIT Round 2 Survey »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

For effective performance management, both within and among organizations, basic data are required to measure performance and to understand the context within which revenue administrations are performing. Ga...

Chapter 3. Institutional Arrangements

Chapter 3. Institutional Arrangements »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This section of the publication deals with the governance structures of revenue administrations, autonomy, transparency, capital and operating budgets, outsourcing, and Information Technology (IT) arrangemen...

Chapter 4. Staffing and Office Networks

Chapter 4. Staffing and Office Networks »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

The form on staffing and office networks had questions dealing with full-time equivalents for tax and customs (where integrated with tax) operations as well as administration and support. It also collected i...

Chapter 5. Taxpayer Segmentation

Chapter 5. Taxpayer Segmentation »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Administrations use segmentation of their taxpayer bases to varying degrees to manage their taxpayers, from both a compliance and a service perspective. The form on taxpayer segmentation covers some basic qu...

Chapter 6. Taxpayer Registration

Chapter 6. Taxpayer Registration »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Taxpayer registration is a critically important area for any tax administration—an efficient and effective registration function is the platform on which all other functions of the administration are built....

Chapter 7. Return Filing

Chapter 7. Return Filing »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Returns filing data are another key metric in measuring administration performance and taxpayer compliance. The questions on filing were split over two forms in the survey (VAT and Other Taxes) but are prese...

Chapter 8. Taxpayer Service

Chapter 8. Taxpayer Service »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

The taxpayer service form was a first step in covering some new ground not covered by Round 1; namely, some aspects of how tax administrations provide services to their taxpayers. The questions cover the cha...

Chapter 9. Tax Arrears

Chapter 9. Tax Arrears »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

The response to questions on tax arrears in Round 1 was very poor, with only 17 respondents providing full data. This was a cause for concern, as arrears and debt management are core functions of any tax adm...

Chapter 10. Tax Verification/Audit

Chapter 10. Tax Verification/Audit »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

The tax verification/audit form asked some basic questions about verification/audit within administrations, including types of interventions, volume, and the value of additional assessments (see Appendix Tab...

Chapter 11. Dispute Resolution

Chapter 11. Dispute Resolution »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This last form in the survey asks some volumetric questions concerning disputes (objections) and litigation (appeals) (see Appendix Table 35). As in Round 1, the response rate to this form was poor,...