Income Taxes - Developing Countries - NIGERIAN TRIBUNE - Management On Tuesday - zjrp.com

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Income Taxes - Developing Countries

Income Taxes - Developing Countries
Published by: wktd 2010-03-14

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I would like to have copies of, or links to, 1)reports, 2)evaluations, AND 3)analyses of creating Tax Administration "departments" in developing countries, by country. A "tax administration department" would be similar to the IRS in the US or UK. I would also like to know who the experts are in this field. I would also like to know the names of the authors and books that discuss this topic. In my case, I'm looking for countries that have had extremely limited tax collections due to internal or external conflicts (war?), disasters, corruption or ??? I'm really looking for the 'nuts and bolts' solution: How to create a tax law implementation and collection agency. Who has done it? How did they do it? What were the other attempts that failed? Why did those attempts fail? Other thoughts (but these don't have to be answered to get * ratings): How to introduce a taxpayer identification system? ... in a largely, illiterate population. How to establish operating systems? For example, what software if commonly used in a "start-up", governmental situation? How to introduce and establish taxpayer compliance? How to establish tax collection (and information) offices? The World Bank often funds these programs. Also, the UN (and their alphabet-soup of organizations) play a vital role. Thank you for your help. Becky

Leli- Thank you, very much, for your research. As you suspected, my questions are still not answered. I'm looking for the "nuts and bolts" methods that have been used to set up a 'new' tax department in a post-conflict society. I understand that this a complex arena involving, economics, legislation, political policy, IT systems (if we are lucky), and accounting policies and procedures. I have already spent many hours searching the WB, IMF, and US /UK related websites. It does not appear that they are willing to divulge their methods, on-line. The UN Country and Project evaluations, available on-line, appear to be Public Relations discussions. Yes, they can be "detailed" in nature, however they don't really provide any real analysis of problem resolution. Short of calling or writing to, so-called, experts, I'm still hoping for a "googles answers" expert or other kind, professional to respond. Becky

Hello Becky I asked an academic who works in a related field about your interest in the nuts and bolts of creating tax administrations in developing countries. His first comment was that this would very likely be done by tax officials 'borrowed' from the wealthier countries. I've found support for this view on the net (see below). Searching likely organizations like the UN, World Bank, IMF etc. for information on tax systems, administration, collection and so on produces plenty of theory and guidelines, but no specific examples. (There's more information on South Africa and Russia but I don't think that's what you're after.) I'm beginning to doubt you'll find nuts and bolts stories though searches do throw up leads for experts in the field, whom you might contact. At this stage I'm afraid I'm giving up but will pass on my notes, in case they offer anything to you or another researcher. FIRST WORLD TAX ADMINISTRATORS HELPING DEVELOPING COUNTRIES ----------------------------------------------------------- IRS "Technical Assistance Programs - Overview TAAS was created to conduct visitation programs, provide training and reference materials, conduct surveys, coordinate the recruitment of advisory teams, work with funding donors, provide technical supervision and direction to employees on assignments, and to provide administrative support. Today, TAAS activities span the globe, from Latin America, Eastern Europe (former Soviet block nations,), Middle East, Africa and Asia. Regardless of the global client, TAAS' approach is always predicated on gaining a proper understanding of the customer's needs and providing the services best suited to these needs. This approach has earned TAAS a valued reputation of excellence. In providing technical advisory assistance, TAAS offers the following services to foreign and domestic governments upon request: * Analysis of Specific Tax Administration Needs These analyses identify problems, suggest areas that may need attention first, and recommend types of advisors or training needed, as well as other methods of improvement. * On-site Technical Assistance TAAS works in a non-operational, advisory capacity with counterpart officials in the host government, covering one or more tax administration functions. Assistance is rendered on a short-term or long-term basis and can be extended up to several years. Requesting TAAS Assistance Inquiries concerning Technical Assistance Programs should be directed to the address listed below. This number does not provide information related to the filing of a tax return. For Tax Return Assistance call 1-800-829-1040. Assistant Commissioner (International) Office of Tax Administration Advisory Services - Room 4419 950 L'Enfant Plaza South, S.W. Washington, D.C. 20024 TAAS@irs.gov Telephone: (202) 874-1350 Facsimile: (202) 874-1838" exporting IRS knowhow http://www.irs.gov/businesses/article/0,,id=96324,00.html INLAND REVENUE "Inland Revenue International Assistance Welcome to the Inland Revenue's International Assistance pages. We are here as a first point of reference for overseas taxes administrations and international organisations seeking technical assistance from the Inland Revenue on matters of taxes administration. This assistance extends both to traditional training and education services and to exchanges of best practice. The Inland Revenue has a proud record of contribution to international development, particularly with respect to the UK's Commonwealth heritage. It has also long been a leading exponent of international co-operation between taxes administrations both directly and through such organisations as the Organisation for Economic Cooperation & Development and the European Union. International Assistance is here as a doorway to ensure that this record is maintained." http://www.inlandrevenue.gov.uk/intassist/ JAPAN "'Seminar on taxation': The purposes of this seminar are to contribute to the improvement of tax administration of developing countries through transferring technical knowledge and skills of the Japanese tax system and its tax administration; to offer the opportunity to share the knowledge on Japanese tax administration system to the participants; and to promote the mutual understanding about tax administration among participating countries." Japanese tax admin sharing http://www.un.org/esa/agenda21/natlinfo/countr/japan/eco.htm. IMF "technical assistance" http://www.imf.org/external/pubs/ft/psta/index.htm#D EXPERTS ------- "Conference Information Title: First Interregional Training Workshop in International Taxation for Tax Administrators from Developing Countries and Transitional Economies Start Date: March 22, 1999 End Date: March 26, 1999 Website: Venue: Amsterdam, Netherlands Organizer: DPEPA/UNDESA Focus: Upgrade the technical skills of the tax administrators and negotiators of bilateral tax treaties between developed and developing countries, from developing countries and transitional economies, and impart technical knowledge of transfer pricing. Related Documents: Contact Information: Abdel H. Bouab Chief, Public Finance and Private Sector Development Branch bouab@un.org 1-212-963-8406 Suresh Shende Interregional Adviser, PFPSDB shendes@un.org 1-212-963-4189 " taxation training workshop http://www.unpan.org/directory/conference/guest/browseoneconference.asp?conference_id=1133 "The Group of Experts took note with satisfaction of the training provided to developing and transitional economies countries during the First Interregional Training Workshop in Amsterdam (22 - 26 March 1999) which focussed on transfer pricing and relief methods for the elimination of double taxation. It considered technical assistance aimed at strengthening developing countries institutional capacities in tax administration and recommended it be continued." http://www.un.org/esa/desa33.htm TITLE: Guidelines for Improving Tax Administration in Developing Countries: Improving the Efficiency and Effectiveness of Tax Administration and Strengthening Domestic Financial Resource Mobilization LANGUAGE: E. SALES #: 97.II.H.4 ISBN: 9211231248 SYMBOL: ST/TCD/SER.E/29 PAGES: 52pp. PRICE: $10.00 DESCRIPTION: Based on discussions and commentaries by EXPERTS [my caps] in the field, this publication offers guidelines on such issues as reforming the structural organization of tax administration; enhancing the performance of its essential functions with emphasis on taxpayer registration; collection and audit. UN publication http://www.un.org/Pubs/update/g_update.htm. Professor Jane H. Leuthold Department of Economics University of Illinois at Urbana-Champaign http://www.cba.uiuc.edu/leuthold/econ415/slides/Econ%20415%20Lecture%202%20Policy%20Goals%20in%20Developing%20Economies.ppt "Title: Improving Tax Administration in Developing Countries Author/Editor: Bird, Richard M ; Casanegra de Jantscher, Milka, eds. Published: September 15, 1992 Subject: Tax administration ; Tax policy ; Developing countries Notes: The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. Language: English Stock No.: ITADEA ISBN/ISSN: ISBN 1-55775-317-2 Price: $23.00 Pages: xii+403 Format: Paper Summary: Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume, edited by Richard M. Bird and Milka Casanegra de Jantshcer, fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance." IMF publication http://www.imf.org/external/pubs/cat/longres.cfm?sk=24.0. OTHER ----- financing for development http://www.un.org/esa/ffd/ffdq1.htm#10T Association of African Tax Administration (AATA) Addis Ababa Coordination of tax policies, legislation Secretary General Box 13255 Yaounde(Cameroon) c/o Yaounde MULPOC FAX No. (237) 233185 http://www.un.org/Depts/eca/eca/ecaspon.htm. TITLE: Improving Resource Mobilization in Developing Countries and Transition Economies LANGUAGE: E. SALES #: 02.II.H.2 ISBN: 9211231477 SYMBOL: ST/ESA/PAD/SER.E/30 PAGES: 102pp. PRICE: $20.00 DESCRIPTION: The process of globalization has tended to complicate taxation issues leading to "harmful" tax competition. It has made taxpayers more aware of the differences in tax rates and has constrained the ability of tax administrations to track down trade and investment flows. By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability to verify the accuracy and authenticity of taxpayers' returns. The erosion of existing sources of public finance can be resisted and the use of public resources may be more effectively secured for social development through tying revenue to outlay, or at least to the relevant level of government, and through fiscal stabilization. This publication looks at the role of tax administration in resource mobilization; tax policy, administration and reform; the management of revenue administration; electronic commerce and the challenge for tax administrations; and conclusions and recommendations. http://www.un.org/Pubs/whatsnew/19apr02.htm Institutional Framework of Tax Administration http://www1.worldbank.org/publicsector/tax/ SEARCHES I found searching the UN and World Bank sites worked best when I used the google site search method, i.e. entering search terms such as "tax system" followed by site:.www.un.org - example: ://www.google.com/search?hl=en&ie=UTF-8&oe=UTF-8&q=%22tax+administration%22+%22developing+countries%22+site%3A.un.org&btnG=Google+Search&meta= Good luck! Hope you find something of use in here.