A Comparative Analysis on Tax Administration in Asia and the Pacific.

Cover -- Contents -- Tables and Figures -- Abstract -- Acknowledgments -- Abbreviations -- Executive Summary -- I. Introduction -- II. Tax Revenue Collections -- III. Institutional Arrangements for Revenue Bodies -- A. Organizational Characteristics of Tax Administrations -- B. Relationship with the Ministry of Finance -- C. Oversight Board of Tax Administration -- D. Extent of Revenue Bodies' Autonomy -- E. Other Nontax Functions of Revenue Bodies -- IV. Internal Organization Design of Revenue Bodies -- A. Models of Internal Organization Design -- B. Large Taxpayer Unit -- C. Office Network -- V. Human Resources Management -- A. Number of Staff Members -- B. Relative Staffing Levels of Revenue Bodies -- C. Allocation of Staff Resources by Functional Groupings -- D. Staff Attrition Rates -- E. Aspects of Human Resources Management -- VI. Budget and Expenditure -- A. Overall Tax Administration Expenditure -- B. Measures of Relative Costs of Administration -- VII. Taxpayer Identification and Filing -- VIII. Electronic Taxpayer Services -- A. Information and Communication Technology and Tax Administration -- B. In-House Information and Communication Technology Function -- C. Electronic Tax Filing Systems -- D. Electronic Tax Payment -- E. Other Electronic Taxpayer Services -- IX. Tax Audits -- A. Audits as a Pillar of Tax Administration -- B. Performance of Tax Verification Activities -- C. Information Gathering and Search Powers -- X. Arrears Collection -- A. Tax Debt Management -- B. Enforcement Powers -- XI. Administrative Arrangements for Tax Disputes -- A. Benefits of Administrative Review Systems -- B. Institutional Frameworks of the Administrative Review System -- C. Operational Performance in Administrative Review -- D. Direction for Better Dispute Resolution Systems -- Appendixes -- 1 Aggregate Tables.

2 Tax Administration Bodies Covered in This Report -- References -- Tables and Figures -- Tables -- 1 Member Composition of Oversight Boards -- 2 Delegated Authority of Revenue Bodies -- 3 Nontax Functions of Revenue Bodies -- 4 Models of Internal Organization Design -- 5 Large Taxpayer Unit Operations -- 6 Office Network of Tax Administration Offices -- 7 Revenue Body Staff Usage -- 8 Revenue Body Staff Usage and Related Ratios, 2011 -- 9 Total Staff and Usage by Major Tax Functional Groupings, 2011 -- 10 Attrition Rates of Revenue Bodies, 2011 -- 11 Aspects of Human Resources Management -- 12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration -- 13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures -- 14 Tax Administration Expenditures as Percent of Net Revenue Collected -- 15 Tax Administration Expenditures as Percent of Gross Domestic Product -- 16 Comparison of Registered Taxpayer Populations, 2011 -- 17 Withholding Regime for Income of Resident and Nonresident Taxpayers -- 18 Use of Taxpayer Identifiers for Information Reporting and Matching -- 19 In-House Information and Communication Technology Function in Tax Administrations -- 20 Use of Electronic Tax Filing as Percent of All Returns Filed by Tax Items, 2011 -- 21 Methods Available for Tax Payment -- 22 Information Provision via Electronic Media -- 23 Performance of Tax Verification Activities -- 24 Information Gathering and Search Powers -- 25 Tax Debt Outstanding as Percent of Net Revenue Collection and Debt Collected as Percent of Total Debt Collectable -- 26 Movement in Tax Debt Case Numbers in Percent -- 27 Enforced Tax Debt Collection Powers -- 28 Institutional Frameworks of Administrative Review Systems -- 29 Number of Administrative Review Cases.

30 Number of Administrative Review Cases per 1,000 Registered Taxpayers, 2011 -- Figures -- 1 Tax Revenue as Percent of Gross Domestic Product, 2011 -- 2 Composition of Tax Revenue, 2011 -- 3 Indirect Taxes as Percent of Total Taxes, 2011 -- 4 Classification of Revenue Bodies According to Their Relationship with the Ministry of Finance -- 5 Organization Chart of the Internal Revenue Commission of Papua New Guinea -- 6 Organization Chart of the Inland Revenue Authority of Singapore -- 7 Total Population and Number of Staff Members (All Revenue Functions), 2011.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.