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IS!&
Gwlz, kinganurn. a d Wilde 11W) a d Udngmwj and Wikle I I W I .
Finally, in recent years virhrally dl attempts to reformtax administmtion havq centered arolvnd some form aC cornpaterimion. CCIWII~,
it is dficult to conceive
of a tax administration that can perfom its
tasks efficiently wi thou using some f m at computer techndogy. la
too many instames, however, the expectation ofgreater effectiveness
fmm computerization has not mkrkii. Evidence indicates that the
mwc successful reforms did not merely involve computerizing antiquated processes but also the redesign and streamlining of systems
and procedure-uch
as consolidating return and payment forms and
eliminating unmcmsary and unused information required from taxpayers, As Corfmat ( 1985) emphasizes and the study of Spin by Moya and
SsartEago (Chapter 6 in li~irrvoiume) abws, mcudd camputerhtiion
must be accornpnied by a fondmental morgaahtion of bolh systems
and pmcdures and -1
be used by itM to side-step such needed
reforms.
systematic internal consistemy and security checks (for c m p l e , maintaining tight internal security on ~compuZerized data bases) to ensure
that no improper activities occur in these W i n e tasks, While much
remains to h done dong these lines in some countries, what needs to
be done is not a mystcry. The problem of ensuring accountability is
much mom dimcult, however, with respect to such inevitably selective
and discretionary tasks as audit. While there is much stilt to be learned
about this subject, there appars to be no substitute for establishing a
group of well-trained and adequately compensated oMciats, whose
work is subject to regular monitoring and review.
Tm often when the director of taxes in a developingcountry is ask d
for data, it transpires that the only number r e d l y a v a i l a e is the
amount of money collected yesterday, last week, or last month. Of
course, collection data are highly important, but they are not enough.
To run u g o d tax a d m i m i o n , one must know when the money
ulmc Iiom rmd what the costs aid k d t s of various possiblechanges
in lcgd rr~mcworkand institutional idmstmcture might be.
In thc nhscnce of such knowledge, it is dificult to develop an appropriate alniicgy for the reformof tax administration,The key information
missing in most countries includes 11) P dekiled breakdown of the uses
of udministrulivc rcsmrces; (2) information on the results of such uses
with respcci to Ihe various outputs-revenues, numbers of cases handlcrl, ;md MI on-of intmst; d (3) infunnation on tax bases, both
tlcttlul UMIptcntid. The first two ofthese items are needed for a
nraniqwrncnt i o h m a t h system in my case; the third i s needed both
for round tax wlicy and sound tax administration policy. As tax adrninistr;ltiona thmughout the world move into the twenty-ikst.aentury with
con)ptrtcriisoddi~tabases, mwe and more infomtioa will be generated.
l'u cnxttrc that this information is both usabk and is actually used,
hwcvcr. it ia critical that it be both timely and reliable a d that both
opn~tingudminisfrators and researchers be closely involved in the
.tlcvckbpmcnl of ittx magement infomation systems. Computerized
& s h o w a i n ~ o f ~ c ~ d i ~ ~ h ~ b o o k , t h e ~ i l -i~lriirnnulionis curt important to buth tax administration and tax policy
ity do@cids*cmbe improved bothby s s m v a h s functions (for
lo he Icn lo computer specialists done!
example, usiogoontroWe third p - t ksucb asW r and withholding
Allhou~gh.as thin book demonstrates, knowledge is p l u a l l y beimg
ecyaircd in many countries on many important matters related to the
wft~rnlid' 1i1x dministmtion and tax policy, much remains to k done
" P a P a ~ ~ ~ H ~ d ~ ( t 9 9 0 ) ~ m p w r t b a t r ) r r ~ h ~ o E r a l to
s aysten~utimand cvaluate this k ~ w ( c d g c Some
.
of the topics on
e x a m i x K a l l i a e a m e u ~ ~ s m d ~ ~ B # ~ i ~ ~ , b u t W t hwhich mrrc systcmatic research sccms needed are listed below.
appear~knoLrmalreketioDerit~~andaolyrl~ladm0nitoMOrad
rslalirPtingthe p u l h m m d ~~t
aUbi& emM kw
w judgmc~tofthorr
'I't~c 111cax~rcn1en1
of tan "gaps" (between potential and dmlared
~ S u e l l a r y l m e m m ~ y w o r l r ~ i a ~ ~ d h N a l h e d a n d s .
tilxc~.
hctwccn
d
e
c l d taxes and taxes paid, and between taxes
W h t m q h k d to Idmush. [his 6yslem ltft mueh 10 be M,
as Gillirs (1990)
piid ilnd thosc that reach the treasury).
notes.
- -
--*
dw.
The relarive effects of ptnaltics, information syxlcm~{1vptwtinf!L1).
simplicity (of laws), and publicity on cwnpliancc,
The use ofprasumptive techniques to lax "hrd-to-t;~x" rrQotx.
The tikiency with which audP resourcesare ullmxicut. and p~icisiHe analytical b a a for the adminislrdive rules d lbsrnl~iud Jccisioa ruks used to sekt'Feturns far examirwlim.
The pros md cans of the "lwgc taxpayer" ap(xrutch di.wtrmd
cerlier.
With r e q ~to~these
t and many other possible topics, dificrent mult s
may be expected in differcat wuntries-knrbm m.
For example, difkrent mmwcmnoqnic environments enflation); diffwences in
market sttWu~es,risk 4.time preferences, wid wclfa* functiom,
informationcosts and wailrrbiliy,aad m c t hfunctions;and differeat
"eavirunmcnts" with r e s w to rehtions with gwemnaent, the WUN
of government expendim, ''motale," and soon. W l e many of these
t e r n are rather nebuIwti=@ s u m ta vwyhg interpretath, me
cannot form wkquatejudgmentson the many @icy issues explicit and
implicit in the prectding list without muck more caefbl and % y s t w t i c
analysis than is now available of the elation between such differeut.
contexts and the questions raised in the list,
IV. Conclusion
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