| Description |
1 online resource |
| Contents |
Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Tax policy design considerations that impact the tax administration -- Certainty and simplicity -- Taxpayer segmentation -- Presumptive taxation -- Tax morale and other nontechnical drivers -- Notes -- Bibliography -- Chapter 2 Institutional setup and strategic planning of revenue administrations -- Institutional arrangements -- Organizational structure -- Strategic management -- Risk management -- Performance management -- Note -- Bibliography |
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Chapter 3 Maturity models for tax and customs administrations -- Rationale and methodological considerations -- Maturity model for tax administrations -- Maturity model for customs administrations -- Maturity model for information technology -- Notes -- Bibliography -- Chapter 4 Selected core business processes of revenue administrations -- Taxpayer registration and risk profiling -- Assessment, filing, and revenue collection systems -- Taxpayer services -- Tax audit function -- Revenue arrears management and tax disputes -- Bibliography -- Chapter 5 Guidelines for a framework on tax sanctions |
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Challenges and misconceptions of tax sanctions systems -- Guidelines on tax penalties -- Guidelines on surcharges -- Guidelines on interests -- Reforming tax sanctions systems -- Notes -- Bibliography -- Chapter 6 Digital transformation of tax and customs administrations -- Digitalization as a strategic tool for domestic resource mobilization -- Tax administration as a business of information management -- Impact of information technology systems on domestic resource mobilization -- Exploiting data quality management to its full potential -- Notes -- Bibliography |
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Chapter 7 Building data science capabilities in tax and customs administrations -- Data management applied to data sciences -- Strategy for creating machine learning capabilities and data science tools -- Applications of machine learning in tax and customs administrations -- Feasibility of the use of blockchain initiatives for tax administrations -- Best practices in implementing information technology systems -- Note -- Bibliography -- Appendix A Design options for presumptive taxes -- Appendix B Taxonomy of methods of presumptive taxation |
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Appendix C Political economy considerations for tax reform -- Appendix D Full text of a proposal for a revised tax sanctions code -- Appendix E Sample roadmap for the creation of a data science team -- Appendix F Selected examples of machine learning applications in a revenue administration -- Boxes -- Box 1.1 Assessment of procedural features in tax laws and regulations -- Box 1.2 Assessment of the level of complexity of the tax system that may negatively impact tax administration and voluntary compliance -- Box 1.3 Models of local government taxation |
| Notes |
Machine-generated record |
| Genre/Form |
Electronic books
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| Form |
Electronic book
|
| ISBN |
9781464820540 |
|
1464820546 |
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