More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth country tax administrations that have successfully created specialised departments exclusively to deal with large taxpayers, and identifies good practices in this area. Implementing Large Taxpayer Units highlights the entire process from initial planning through to implementation, in order to identify key factors in success. While the book is primarily meant to assist countries at the start of this process, it will also help administrators who have already implemented such units to identify areas for improvement or to take timely corrective measures.
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More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth country tax administrations that have successfully created specialised departments exclusively to deal with large taxpayers, and identifies good practices in this area.
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FOREWORD OVERVIEW OF THIS PUBLICATION Purpose and scope Layout of the publication Feedback LIMITATIONS ACKNOWLEDGEMENTS INTRODUCTION Why this publication was developed Methodology SNAP-SHOT OF THE POSITION AND STATUS OF CATA MEMBER COUNTRIES IN RELATION TO LARGE TAXPAYER UNITS Basic characteristics of large taxpayer units in the CATA community IN-DEPTH CASE STUDIES Pakistan Central Board of Revenue-Large Taxpayer Units Overview of the Large Taxpayer Units 25 Planning and design phase 25 Implementation phase Evaluation and review South African Revenue Service-Large Business Centre Overview of the Large Business Centre Planning and design phase Implementation phase Evaluation and review Inland Revenue Department of Sri Lanka-Large Taxpayers Unit Overview of the Large Taxpayers Unit Implementation phase Evaluation and advice to others Tanzania Revenue Authority-Large Taxpayers Department Overview of the Large Taxpayers Department Planning and design phase Implementation phase Evaluation and review Uganda Revenue Authority-Large Taxpayers Office Overview of the Large Taxpayers Office Planning and design phase Implementation phase Implementation challenges Evaluation and review UKHM Revenue & Customs-Large Business Service Overview of the Large Business Service A history of joint working Current issues and challenges Key integration lessons so far Zambia Revenue Authority-Managing the Compliance of Large Traders Overview of the arrangement in ZRA Direct Taxes Large Traders Team Indirect Taxes Large Traders Team Key challenges Possible future enhancements COMMON THEMES AND GOOD PRACTICES Consider sector specialisation as the basis for structure of the LTU Consider establishing client relationship managers The LTU should administer all tax types Ensure the LTU has sufficient power and autonomy Review capabilities and capacity before operationalising Consider enhanced remuneration and career prospects for LTU staff Introduce mechanisms to control corruption Manage the transfer of taxpayers to the LTU Manage expectations, internally and externally CO-OPERATIVE COMPLIANCE-A MORE RECENT DEVELOPMENT IN THE MANAGEMENT OF LARGE TAXPAYERS Appendix A List of member countries that participated in the quantitative survey Appendix B The Structure of the Large Taxpayer Office
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Produktdetaljer
ISBN
9780955354007
Publisert
2006-09-01
Utgiver
Vendor
Commonwealth Association of Tax Administrators
Høyde
240 mm
Bredde
167 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
88