Structure, Customers and People

Parthasarathi Shome
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Parthasarathi Shome: London School of Economics

Chapter 32 in Taxation History, Theory, Law and Administration, 2021, pp 407-429 from Springer

Abstract: Abstract For any tax administration, its objectives or targets should be defined in a vision statement. The vision may exhort staff productivity and customer satisfaction, while articulating a revenue strategy and minimising the tax gap. For example, should a young tax administration focus on developing traditional tools for enhancing revenue, rather than sharpening precision instruments for lowering tax evasion? The objective cannot be merely to collect revenue but its effect on equity and allocative efficiency may be equally, if not more, important. A menu of specific, measurable objectives and key performance indicators (KPIs) needs to be in place for the different branches of the administration while specifying the likely consequences for over- or underperformance. Accordingly, this chapter focuses on a tax administration’s integrated structure, customers and people or staff. It elaborates on governance, management, information generation, customer focus, taxpayer services, dedicated staff for services delivery, e-access to customers, e-filing, pre-filled tax returns, administrative effectiveness and customer surveys, erroneous objectives, tax gap as an appropriate criterion, cutting off any nexus between tax officer and taxpayer, preventive and punitive vigilance and cross-country advances.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-030-68214-9_32

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DOI: 10.1007/978-3-030-68214-9_32

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