A Diagnostic Framework for Revenue Administration (World by Jit B. S. Gill

By Jit B. S. Gill

A scientific prognosis of a profit management is a prerequisite to constructing a winning technique for its reform. despite the fact that, given the complexity of tax and customs management, this isn't an easy activity. a bunch of exterior and inner elements must be analyzed to discover the roots of organizational and institutional disorder. additionally, the prognosis should be performed in a participatory demeanour to construct consensus round the reasons for insufficient functionality and their treatments. This framework permits a step by step research of our environment, background, assets, process, transformation strategies, outputs and suggestions mechanisms of the profit management procedure, on the way to making a choice on systemic deficiencies that result in inefficiency and ineffectiveness in its operations. along with an in depth set of diagnostic questions for every sector of research, the framework presents illustrations of usually encountered difficulties and their attainable treatments. The framework can be utilized in a gaggle surroundings related to various stakeholders, to lead brainstorming classes and draft reform concepts.

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This imposes serious constraints on its ability to recruit qualified people for critical functions and to pay them adequate salaries. Also, rigidities in rules and procedures relating to recruitment, promotion and transfer reduce the ability of the RA management to adjust its human resource complement to emerging organizational needs. Deficiencies in civil service disciplinary rules make it difficult to get rid of incompetent and corrupt officials. The need to refer personnel matters to a Public Service Commission, in some countries, further limits managerial authority.

Thus, the provisions of the Constitution define what the Page 13 RA can or cannot do in achieving its mandate. Its strategies and operational activities must always be in line with the Constitution, otherwise it runs the risk of having these nullified by the courts. (b) Tax Laws Tax laws make tax policy legally enforceable. Very often, due to complexities in tax policy and legal intricacies, the translation of policy into law results in immensely complicated tax laws that are difficult to implement.

S. Gill, with inputs from internal and external members of the Thematic Group. The Framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations. Besides a detailed set of diagnostic questions for each area of analysis, the framework provides illustrations of frequently encountered problems and their possible remedies.

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