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by: World Bank
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In order to minimize the need for taxpayers to respond to multiple
revenue agencies, some countries have integrated their revenue
administrations, either by merging tax and customs administration, or
unifying collection of tax and social contributions. This book examines
the experience of 11 countries in doing so. Their experiences indicate
that integrating collection entails modernizing the revenue
administration and reducing contact between the tax office and
taxpayers, thanks to the extensive use of ICT.
TABLE OF CONTENTS
- INTRODUCTION
- CONCEPT AND ISSUES
- SUCCESSFUL INTEGRATION: CASE STUDIES
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- UNIFICATION OF TAX AND SOCIAL CONTRIBUTION COLLECTIONS
- SWEDEN
BULGARIA
- MERGER OF TAX AND CUSTOMS ADMINISTRATIONS
- CANADA
THE UNITED KINGDOM
- BROADER REVIEW OF INTERNATIONAL EXPERIENCES AND LESSONS
- CONCLUSION
- REFERENCES
- ABBREVIATION
LIST OF TABLES
TABLE 1 ADMINISTRATIVE COSTS/NET REVENUE COLLECTIONS FOR COUNTRIES
WHERE INTEGRATION TOOK PLACE AND INFORMATION IS AVAILABLE
TABLE 2 SELECTED KEY PERFORMANCE INDICATORS, BULGARIA, 2002-2007
TABLE 3 SELECTED STRATEGIC OUTCOME, PERFORMANCE INDICATORS AND
TARGETS, CANADA
TABLE 4 PROJECT - USE EVIDENCE AND ANALYSIS TO DRIVE PERFORMANCE
TABLE 5 HMRC PUBLIC SERVICE AGREEMENT TARGETS FROM 2005-06 TO 2007-08
TABLE 6 SELECTIVE MISSION STATEMENTS, STRATEGIC OBJECTIVES AND
PERFORMANCE INDICATORS
- Shipping Weight: 0.26 lbs (0.12 kgs)
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