Bird Tax Reform
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Transcript of Bird Tax Reform
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tasks: facilitatingoonrplhnce,
inonitotingcompliance.
find
Jdiny
with
noncompliance.
Facilitating
ampfiance
nvolves
suchelements
as
improving-ices
to taxpayers by providing them clear
instructions,
undmtandilble
forms and assistan- and information
as
nuoesswy
(LEBaube and
Vehom
(Chapter
9 in this volume)). Monitoring c o m ~
equires
tstablishing
and
maintainingcurrentm n t s ftaxpaymaad manage
meat
information
systems
-yering both ultimate
laxpayers
and
third-
patty agents,
such
ash k s , nvofvcd nthe tax system
W@ucz-Cm,
Reid,
and Bird
(I%U)),
as well
as
appropriate and
prompl
pro&tr*s
to
detect
and fobw upon
nonfilers and
delayed paymentre. Deterring
noncompliance
requires bothcshblisbing
a
msanablerisk detection
and applying-tie9 tffectiwIy
(Sjlviwi
(Chapter8k his
vdumt)).''
The ideal qpmach
is
to
combine these m e m m
so
as to maximize
their
tf t
on
comp
it w m , tomove a country from a low-
cmnphm toa" h ~ c o m p l i i * 'avironmeltt. For
example whsn
introducing
a
VAT orother
new
tax, e m p h i s shodd
&st
be giva to
misting taxpaycm to compEy with the
new
ta-see, form p l e , he
Triaidad and Tobago
cagediscussedby
Due and G m y Chapter 5
in
&is v o l u m e ~ e no detecting m c o m p h , and M y oapplying
@ties.
As a d ,
ucmdd
reform
strate
require
an
ap-te
dl
of all th s appmda,
he taxpayer s decisionto
comply, or notto
coslp y,
with bir fiscal
obligations sdmm c
he subject of helarge
o n d
bsomthl
litera-
ture
on the ecmomiw of tstx
evasion
(Cowell (1990)). While some
~ b a s h m t r d e b 0 t h i n ~ t b e s ~ g i c s t s p e c t s
of
the
evasion
decision
in a w c bmwd
and
in
mod*
it in
pdmcipd-agent terms,
much
remains
to
be done befom the
msub
OlsucBsrnalysisqcUely w,havemucbtosayabouttbereal world
gsune indevdopiqcountries.'' Kprexample, apar~romapioneering
paperby V i d fW),irt ky d h t entire economic IiitermrturcMI tax
emhi
assumes
ht
tax
arc wmplctdj hmrc. lf
dl
oflkkls
are h e s t
( a d n Be:
xpcted
utility
frameworku d n moat
of
he
theoretical
limu~e
t
not
clear
why
they
should
k
x p l d
tobt , the
game
is
rwy d i f f m t than t b t
usually
mtdeled, ''I ;kqw
costs,
as
Shaw (t981) dl?
hat
portion of x avenues tltitl
flows
into
the
pockets of officidst ther han into the coffers of
yc~vcrnrilcd,
m y imply be
transfen
in qunomic terms but they may ~wr~albcks*
I
Wcmcourst
it
is also lmponsnt
to
emurn
thar
judidal
p r d u h l c
natillltkrrn
hrr
such p g
fQ M i t a l e
tbt pmper
r p p b h acx
kws
and ponallicn.
IS &
Gw lz , kinganurn. a d
Wilde 11W) a d
Udngmwj and
Wikle I W I
ilka a~uncgm
t
Jantschrr and Riclurrd hi inl 9
msuit in si~ificant istortions as new
taxes are
inrrpduced and
tax
mtei
are
increased
in
attempting to
make up
or
the revenue loss.
In addition to this serious gap
in
thc existing f d nalysis,
tbe
litemture
has
not as yet managed to d e l
ery
weH either the
long-
term
repetitive
nature
o
the
tax
game
or the roIe of
mms
in
determining
how
peopleptay
thc game. &&-tion of the
t e m w
dimension
of
tm
administration
sttesses
tlPe
importance
both
of
tk.
intoraction afdl iciah and taxpayers and of changes in tax techpd
w nd tapayer
atti-
to g ~ v m m e a t . ~
his
dimension is c s p
M y
mg omn ~
n the context of tbe p s e n t b d s
dnce the
p d l e m
of
Lax administration refom
is
e s s d d y
bow
to
dtw
tho outoomcar
administrative effort by w e
nvestment in
developing
new
lq and o ~ z a t i o n a lrameworks, adopting mew mhflofogy (such
as
computerization), and
changing the
allocationof
administrative
reSOUrCe8.
Finally,
in recent
years
virhrallydl
attempts to
reformtax
administm-
tion
havq
centered
arolvnd
some
form a cornpaterimion.
CCIWII~,
it
is dficult to conceve
of
a tax administration
that can
perfom its
tasks
efficiently wi hou usingsome f m t computer techndogy.
la
too
many instames, however,
the
expectation
ofgreater
effectiveness
fmm
computerization
has not
mkrki i
Evidence
indicates
that
the
mwc successful reforms did not
merely
involve computerizing
anti-
quated 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 romtaxpay-
ers, As Corfmat (
1985) emphasizes
and the study of S p inby Moya
and
SsartEago (Chapter 6
in
li~irrvoiume)abws
mcudd amputerhtiion
must be accornpniedby afondmental morgaahtionof bolh systems
and pmcdures
and
-1
be used
by itM
to
side-step such
needed
reforms.
Ill. m n d a
or
F w t h
Research
AH mcntiuncd
above, in
recent years there
has
k n
onsiderable
rewciwch on 1hc theory
and,
to a limited extent, the
fads with
respect
lo t i r x cuasion
and
tax
compliance.
Because
of such
work, much
has
bccn icarncd
about taxpayers:
why
and when t h y
complyand do
not
comply.
whi~t fl'ects variws penalties and
inducements
have on heir
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8/10/2019 Bird Tax Reform
6/7
10 The
orm
of
Tax Administration
i lka Cusanegra
de
lantsckr and
Richard
M ird
11
hhavior,ands o n Elffm 199
11 .
S U o g i s t s , psychdogitils,ccitncb
mists, and admhbWors
have
all mtributtd
o
this lileralurc
and
w
iiMy to
contio6k
to
do s given
the
theotetical uttmcrivcmsn i~nd
pmdc l
impdance of the suuect. Unfortuaatdy ntensting and lu
m e xtent
useful
as
this work has
bcen.
much of
it
bas pmvcll
to
he
ofonly l i i M diroct relevance o theon-going twkdtaxadmir~isinrlion
in developingcwntrk.
Oue ~ e m n
or
his
lack
drelevance
is th
very dicmn t
cnvimnrncnt
of tax adminis4ration in
&v&ging
countries than in LC c v c l r q d
countries in
whichthisresearch
has
been
carried
wl. Anol
b r rnpumnt
m
owever, is
that there have
been
almoQl no sludics in any
country of
tax ofkia1s.
of
why and
how they do what thcy
du.
Tux
administration
can k hwght oCas encompassingb t h
muss (roucinc)
and individua?(discretionary)asks. The f o m ndudes
functions
car
ried wt across a wide ranged
ransactions
such as
withhotding,
the
maintenance d i q m y e r cumnt a ' m n t s , and
odlaction;
h e atter
iwludesaudit, investigation suspectql fraud, and so on, As S l e m d
1989)
haspointedout,
even
io developed
couatrks
the
most neglected
aspea
~f tax aaalysis i s
how
tax offroiah
act
What are the decision
rules th y use? What
s
the cvidenoeonwhich such rules are based?
What
is
the
reiiability and validity
of
such
rules
Almost
nothing
is
krlown abut such matters
ia
m y
owntry.
Govenunents
in
some
dcvetopi~g ountries have little daydoday control
over
tax
dlicialr,
little knowledge of
what they
do,
and, furthermore, rso easy way to
obtain such
For
centuries
p vm m en ts inthe now devel-
oped
mutr ies
had to s p n d almost
wi mucht
snd effort
trying to
wnisd the p a d a t i o ~ s nd extortions m v m - a s
rying
to sgue~e oro revenue
wt
of an unuawi[ iag W e b k and
Wildavsky
(I &)).he
c i r c u m ~
n
some
o o u n ~
today
are that
diffmnt; the n d
o keep tight oontro over
the hdliagM
cash
a d
o
monitor
& d y
the gatherim# and
use
of
information
by t x is is thus
a
higlqwiority task
s h o w a i n ~ o f ~ c ~ d i ~ ~ h ~ b o o k , t h e ~ i l -
ity do@cids*cme
mprovedboth
by
s s m a h s unctions for
example, usiogoontroWe thir p - t k ucbasW r nd
withholding
" 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 s
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 h
a p p e a r ~ k n o L r m a l r e k e t i o D e r i t ~ ~ a n d a o l y r l ~ l a d m 0 n i t o M O r a d
rslalirPting h p u l hmmd ~t
aUbi
emM
k
w w udgmc~t f horr
~ 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 .
W h m q h k d
o
Idmush. [his 6yslem ltft
mueh 10
beM s Gillirs
(1990)
notes
agents, which facilitates
checking
and verification) and by instituting
systematic
internal
consistemy
and security
checks (forcmple ,
main-
taining tight
internal security
on ~compuZerizeddata
bases)
to
ensure
th t
no improper activitiesoccur in
these
W i n e
tasks,
While much
remains to onedong these lines in some
countries,
what needs o
be done is not mystcry.
The
problem of
ensuring accountability is
muchmom
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
establishinga
group ofwell-trained and adequately
compensated oMciats, whose
work
s subject to regular monitoringand review.
m ften when the
directorof
taxes ina
developingcountry
isask d
for data, i t 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,
collectiondata
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
whe n the money
ulmc Iiom
rmd
what
the costs aid k d t sof various
possible
changes
in
lcgd
rr~mcwork nd
institutional idmstmcture might be.
In
thc nhscnceof such knowledge, it i s dificult todevelopan appro
priate
alniicgy
for
the reformof
taxadministration,The key information
missing
in
most
countries
includes
11)
P
dekiled
breakdown
of the
uses
of
udministrulivc rcsmrces;
(2) informationon
he
results
of such
uses
with
respcci to I
he
various outputs-revenues, numberso
cases
han-
dlcrl, ;md MI on-of intmst;
3)
infunnation on ax bases, both
tlcttlul
UMI
tcntid. The first two
ofthese
items
are
needed fora
nraniqwrncnt
i o h m a t h
system in
my
case;
the
third
i s
needed both
for
round tax
wlicy
and sound t x administration policy . As
tax adrnin-
istr;ltiona thmughout the
world
move
into
the twenty-ikst.aentury with
con)ptrtcriisod
di~ta
ases
mwe
and more infomtioa will
begenerated.
l'u
cnxttrc that this
information is
both usabk and is
actually used,
h w c v c r .
t ia critical that it
be
both
timely
and reliable a d hat both
opn~ting dminisfrators and researchers be
closely
involved in
the
.tlcvckbpmcnl of
ittx
magement
infomation systems. Computerized
i~lriirnnulion
s
curt
important
to
buth
tax
administration
and
tax
policy
lo he Icn lo computer
specialistsdone
Allhou~gh. s
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~rnld' 1i1x dministmtion and
tax policy,
much remains tok one
to
aysten~utim nd
cvaluate this k ~ w ( c d g c . ome
of the topics
on
which
mrrc
systcmatic
research sccms needed are
listed below.
'I't~c
111cax~rcn1en1
f
tan
gaps
(between
potential and
dmlared
t i l xc~ .
hctwccn
d e c l d
axes
and taxes paid, and between taxes
piid
ilnd
thosc that reach the
treasury).
-
8/10/2019 Bird Tax Reform
7/7
12
T k
Rcfwm of
Tax Administmtion
-*
The real resource costs (adminisirative, compliancrr, cmciw~cy.
evasion) of alternative tax sttuctum
a d
adn~i~~istn~livc
rtcu-
d w .
The relarive
effects
of ptnaltics, information syxlcm~1vptwtinf L1).
simplicity of aws), and
publicity
on cwnpliancc,
The
use
of rasumptive techniques to
lax
hrd-to-t;~x
rrQotx.
The tikiency
with
which
audP
resources
are
ullmxicut.
and p~icisi-
H e
analyticalb a a
or
the
adminislrdive
rules
d
bsrnl~
ud
Jcci-
sioa
ruks
used to
sekt'Feturnsfar
examirwlim.
The
pros
md cans of the
lwgc
taxpayer ap(xrutch di.wtrmd
cerlier.
The appropriate c o r n ~ n hystem
for third-party
cullccIion
agentsIfor
axampla,
banks).
The costs
and benefits
t a x ammsties see.
for
cx;~nplc, tdh
(1%9)).
The
administrative implidom of
rak
difforenliatiun
und cxcmp-
t b s
for
example,
in
a VAT; seeTait 19911).
Thc incidence and a l l ~ i v effects
ofjudicial
appctli prrxd~mq.
Possible systems for
linking
administwive r c w d a o
dni r is tw-
tire
e m ;
T k
osts
e d t s of
alternative
refunding
proccdurex.
7 % ~osts and benefits
of
different degreesofwlministrutivc
dcccn-
tmfization,
The Pole of specialist tax
p~eparersfm exampk.
accounlun(s)
in
developing
cwmlries.
With r e q ~ ~ to theseand many otherpossible topics, dificrentm u l t
s
may
be expected in differcat w unt r i e s - k nrbmm
or
exam-
ple,
difkrent
mmwcmnoqnic environments enflation); diffwences in
market sttWu~es,
isk timepreferences,
wid
wclfa* functiom,
informationcostsand wailrrbiliy
, ad
m c t h
unctions;
and
differeat
eavirunmcnts with
r e s w o
rehtions with
gwemnaent, theWUN
of
government
expendim, ''motale, and soon. W l e
manyof
these
t e r n are
rather
nebuIwti=@
s u m
a vwyhg
interpretath, me
cannot
formwkquatejudgmentson
he many @icy issuesexplicit
and
implicit
inthe 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 questionsraisedin the l is t
IV. Conclusion
Thrrs while
much
remains to be learned h u t ax administration
reform in developing countries. as this ok
shows,
a
great
deal is
Mllku Casanegra
dc
Jautsckrr and RichardM.
M
13
a l d y nownaboutthesubjat
andmu&
hasbeenachieved
in
practice
i n
a
number
of
ountries
to
improve their t x
admi0istration. s
noted
earlier, more could t~ done
to
improve tax administration if more
people,
in both the
tax
administration and researsh
mmmunities,
were
in~ercatcdn it. In effect,he
task
is to find
ways in which to O o d i
thcprcwnl "expert diagnosis systemofcopingwith ax administtation
r e fm by
rrecing it as
much asmsiblr
from
the
country-specific
and
time-apcih
biases
we
all
Am The
task
is
not
easy;
but
it
is
important,
and worthy of
much
mwe effort
and
nwurcas than have
SQ
far
k e n
&voted
to
it. Moreover,
sincegovcmmcnts
and
taxes seem more l i y
lo
gmw in
importam
in
most d d o p i w
cauntries in
se Mum than
to
shrink.
Iht problem
b
not going
to
go away,
Thep r o b h sare
hwe;
thc methods and
the
information needed to
tackle
them are
in
thek
formurive stages:
whal w d a to
be done is b
eize the
upportunity
to
nu~kc inow rryststcmatic inmad into this important
area.
ihc
exwrienccs discussed q his h k rovide usefullessons
mgwd-
ing tax udminisfn;ion refom.White there
is
no
consensus
on
a number
d ssucn, il
is Riir to conclude
that m i
uthors aod ammentrttors
ilyrcc
hut
thme main
ingredients are nwssary
for
a
su-sfuf
tax
~d~t~itrialnbtiondm in developing counuies.
First,
he tax mudure
IIS~IHIIY
d s
o
he
simplitiedfor
ease
of cormplianceand adlninistratioo.
. k t r ~ u l .l rcfurm
W e g y
suitableto the
specific
c h m s t a n c c rofa c h
umnt
ry must hc
&vet@;
gimmicks or quick 6xcs
are
no substitute
lirr
il
cr~nrprchcnsivc
trategy.
Finally,
nd above
all, there must be
a
st
rungp~lical ctlrnrnilment to lhe impmvemt d x administratioh;
trthcrwisc.
cvcn
the
best intentianadand
best
designadm a ill W.
Uird.
Wichird
M
Irmome Tax Rcfbrm nDtveloping
Countries:
hcAdmiois-
t~ W i v r .limenrion, B u l I r i n f . J ~ r e r n u f i d iscal Docurnentation
VoI.
37
No.
1
(l983),
pp,
S14,
.
7h
dministrative
bimcmion ofTax
Rcform
in
Dcvtloping
Corn-
tries, in Tax R&m n Developing Countrleg, ed.
by
Malcolm Willis
Durham, orth
Orollha.
Duke UniversityRe=,1W).
- Tax ad m i^^ ond Tax Rdwm:
d k t i m
w
Exparien~~,
in
Tax
Polfey n Dm&ylng Caunlrics,
4 by Javad
Kbaliltadeh-SW
and Anwar
hah WosbiWdn: World Bank 199 .
-, Tax
Rdorm
io Latin
America:
A Review of
Some Rtceat
Ex@
ences, Latin
AmerfeM Research
R e ~ k w ,
ol.
27.No. (19921, pp. 7-36.
Boyd, Colin, 'Tl eE nfm um to f k ompliance:
Somc
Thscm~ 1~ wr , "
Canadian Tat Journal,Vd. 34CMayDunc
1986),
pp.
S8S W.