1Preface
835.3 Tax Administration Maturity
2Chapter 1. Introduction to International Revenue Administration : 1.1 Purpose
845.3.1 Registration: Maturity Level 1
3Chapter 2. Conceptual Framework
855.3.2 Registration: Maturity Level 2
42.1 Introduction
865.3.3 Registration: Maturity Level 3
52.1.1 Customs
875.3.4 Registration: Maturity Level 4
62.1.2 Tax Policy
885.4 Latin America and the Caribbean
72.2 Core and Support Functions of Tax Administration
895.5 Key Benchmarks and Guidelines
82.3 Main Mission and Responsibilities of the Tax Administration
905.6 Exercise
92.3.1 Self-assessment and Voluntary Compliance
91Chapter 6. Taxpayer Services
102.3.2 Measures to Minimize Cost and Burden on Taxpayers
926.1 Leading Practice
112.4 Operating Environment
936.1.1 Organization of the Taxpayer Services Program
122.4.1 Underground Economy
946.1.2 Responsibilities of the Taxpayer Services Program
132.4.2 Taxpayer Segmentation
956.1.3 Developing and Implementing Effective Taxpayer Service Strategies
142.4.3 Coordination and Cooperation with Public and Private Sector Groups
966.2 Common Trends
152.5 Integrated Tax Information System (ITIS): 2.5.1 Taxpayer Current Account and Taxpayer Identification Number
976.3 Tax Administration Maturity
162.6 Maturity Model for Tax Administration
986.3.1 Taxpayer Services: Maturity Level 1
172.6.1 Conceptual Framework: Maturity Level 1
996.3.2 Taxpayer Services: Maturity Level 2
182.6.2 Conceptual Framework: Maturity Level 2
1006.3.3 Taxpayer Services: Maturity Level 3
192.6.3 Conceptual Framework: Maturity Level 3
1016.3.4 Taxpayer Services: Maturity Level 4
202.6.4 Conceptual Framework: Maturity Level 4
1026.4 Latin America and the Caribbean
212.7 Exercise
1036.5 Key Benchmarks and Guidelines
22Chapter 3. Legal Framework
1046.6 Exercise
233.1 Leading Practice
105Chapter 7. Filing and Payment
243.1.1 Principles
1067.1 Leading Practice
253.1.2 Basic Provisions
1077.1.1 Self-Assessment
263.1.3 Provisions to Create and Organize the Tax Administration
1087.1.2 Legal Framework
273.1.4 Critical Compliance and Enforcement Provisions
1097.1.3 Tax Policy Simplification
283.2 Common Trends
1107.1.4 Form Design – An Important Consideration
293.2.1 Tax Procedures Code and Other Trends
1117.1.5 Withholding Tax
303.2.2 Legal Provisions to Meet Technological Changes
1127.1.6 Sanctions
313.2.3 International Taxation
1137.1.7 Organization and Procedures
323.2.4 Semi-Autonomous Revenue Authority (SARA)
1147.1.8 Getting the Tax Return from the Taxpayer to the Tax Administration
333.3 Tax Administration Maturity
1157.1.9 Data Entry
343.3.1 Legal Framework: Maturity Level 1
1167.1.10 E-Filing
353.3.2 Legal Framework: Maturity Level 2
1177.1.11 Assessment of Returns
363.3.3 Legal Framework: Maturity Level 3
1187.1.12 Payments
373.3.4 Legal Framework: Maturity Level 4
1197.1.13 E-Payments
383.4 Latin America and the Caribbean
1207.1.14 Implementing E-Services
393.5 Key Benchmarks and Guidelines
1217.1.15 Refunds
403.6 Exercise
1227.1.16 Stop-Filer Detection
41Chapter 4. Organizational Structure and Management
1237.1.17 Public Perceptions and Compliance
424.1 Leading Practice
1247.2 Common Trends
434.1.1 Disadvantages of the Type-of-Tax Organizational Structure
1257.2.1 Setting the Level of Sanctions
444.1.2 The Superiority of the Functional Organizational Structure
1267.2.2 Tax Compliance Certificates
454.1.3 Pros and Cons of the Type-of-Taxpayer Organizational Structure
1277.2.3 Refund Management Initiatives
464.1.4 Core and Support Functions
1287.2.4 Automating Taxpayer Contact
474.1.5 Taxpayer Segmentation
1297.3 Tax Administration Maturity
484.1.6 Roles of Headquarters, Regional, and Local Offices and Staff
1307.3.1 Filing and Payment: Maturity Level 1
494.1.7 Centralized Staffing
1317.3.2 Filing and Payment: Maturity Level 2
504.1.8 Adequate Budget to Support Operations
1327.3.3 Filing and Payment: Maturity Level 3
514.1.9 Internal Audit and Integrity Functions
1337.3.4 Filing and Payment: Maturity Level 4
524.1.10 Typical Functional Structure for Medium and Small Tax Administrations
1347.4 Latin America and the Caribbean
534.1.11 Typical Functional Structure for Large Tax Administrations
1357.5 Key Benchmarks and Guidelines
544.1.12 Successful Management Practices
1367.6 Exercise
554.1.13 Legal Services
137Chapter 8. Audit
564.1.14 Computerization and Data Networking
1388.1 Leading Practice
574.2 Common Trends
1398.1.1 Legal Framework
584.2.1 Organizational Structure Trends
1408.1.2 Structure and Management
594.2.2 Creative Organizational Structures
1418.1.3 Audit Function Staffing
604.2.3 Outsourcing
1428.1.4 Overview of the Audit Process
614.2.4 Customs and Tax Administration – to Merge or Not
1438.1.5 Types of Audit
624.3 Tax Administration Maturity
1448.1.6 Annual Audit Plan
634.3.1 Organizational Structure and Management: Maturity Level 1
1458.1.7 Risk-Based Audit Selection System
644.3.2 Organizational Structure and Management: Maturity Level 2
1468.1.8 Conducting Audits
654.3.3 Organizational Structure and Management: Maturity Level 3
1478.1.9 Audit Plan and Case Management
664.3.4 Organizational Structure and Management: Maturity Level 4
1488.1.10 Monitoring and Reporting
674.4 Latin America and the Caribbean
1498.1.11 Audit Review and Quality Control
684.5 Key Benchmarks and Guidelines
1508.2 Common Trends
694.6 Exercise
1518.2.1 Specialization
70Chapter 5. Registration
1528.2.2 Publishing Auditing Procedures and Techniques
715.1 Leading Practice
1538.3 Tax Administration Maturity
725.1.1 Definition of Registrant
1548.3.1 Audit: Maturity Level 1
735.1.2 Information Requirements
1558.3.2 Audit: Maturity Level 2
745.1.3 Single Registration Process
1568.3.3 Audit: Maturity Level 3
755.1.4 VAT Registration
1578.3.4 Audit: Maturity Level 4
765.1.5 Taxpayer Identification Numbers
1588.4 Latin America and the Caribbean
775.1.6 Intra-Governmental Coordination
1598.5 Key Benchmarks and Guidelines
785.1.7 Registration and the Use of Automation
1608.6 Exercise
795.1.8 Maintaining the Register
161Appendix
805.1.9 Registration/ Deregistration by the Tax Administration
162Glossary
815.1.10 Administration and Organization
163Index
825.2 Common Trends
