Czech Republic Report on an Integrated Revenue Administration, Volume 1

The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social contributions into a newly created revenue authority. In Volume I of this report, we present a preliminary examination of the Government's draft plan for tax and customs merger. Volume II does a preliminary assessment of the issues relating to integrating collection of social contributions within the tax administration.The assessment of the Government's plan in this report is intended to assist the Government in taking a more informed decision on this issue based on lessons learned from international experience. Integration and fundamental reforms are complex processes and require adequate time, financial resources and careful management of the change process itself in order to be successful. In the report, we have pointed out the key challenges and risks and how these can be overcome. We have flagged the major issues that the Government must consider, and highlighted the challenges that the Government must be aware of when designing the establishment of a modern, unified revenue administration. We have recommended a medium term strategy that will take into consideration the key issues and concerns.

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Bibliographic Details
Main Author: World Bank
Format: Report biblioteca
Language:English
en_US
Published: Washington, DC 2008-06
Subjects:ACCOUNTING, ACTION PLAN, ADVERTISEMENTS, ARREARS, BACK-OFFICE, BEST PRACTICES, BRANCH OFFICES, BROADBAND, BROADBAND NETWORK, BUDGET ALLOCATION, BUSINESS ASSOCIATIONS, BUSINESS ENVIRONMENT, BUSINESS MODEL, BUSINESS OPERATIONS, BUSINESS PROCESSES, BUSINESS SYSTEM, CALL CENTERS, CAPABILITIES, CD, CERTIFICATES, CHECKS, COMMERCE, COMMERCIAL BUSINESSES, COMPLIANCE COST, COMPLIANCE COSTS, CORE BUSINESS, CORPORATE GOVERNANCE, CORPORATE INCOME TAX, CRIMINAL OFFENCES, CSS, CURRENCY, CUSTOMS, CUSTOMS DECLARATIONS, CUSTOMS REVENUES, DATA FLOWS, DATA MINING, DATABASE SYSTEM, DAY-TO-DAY MANAGEMENT, DEGREE OF RISK, DIGITALIZATION, DISBURSEMENTS, E-SERVICES, ECONOMIC COOPERATION, EFFICIENCY IMPROVEMENTS, ELECTRONIC DECLARATION, ELECTRONIC SERVICES, ENFORCEMENT POWERS, ENTERPRISE PERFORMANCE, EQUIPMENT, EXCISE TAXES, EXPORT, EXPORTS, FINANCIAL ADVISORS, FINANCIAL INSTITUTIONS, FINANCIAL RESOURCES, FLOW OF GOODS, FRAUD, FUNCTIONALITIES, FUND INFORMATION, GLOBALIZATION, GOVERNANCE PRACTICES, GOVERNMENT POLICIES, GOVERNMENT REVENUES, GRAPHICAL USER INTERFACE, HARMONIZATION, HOLDING, HUMAN RESOURCES, ICT, IMPLEMENTATION PLAN, IMPLEMENTATION PROCESS, IMPLEMENTATION STRATEGY, INFORMATION SERVICE, INFORMATION SHARING, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, INNOVATIONS, INSPECTION, INSTALLATIONS, INSTITUTION, INSTRUMENT, INSURANCE, INSURANCE COMPANIES, INSURANCE SYSTEM, INSURERS, INTELLECTUAL PROPERTY, INTELLECTUAL PROPERTY RIGHTS, INTERFACE, INTERNAL AUDIT, INTERNATIONAL BEST PRACTICE, INTERNATIONAL COMPARISON, INTERNATIONAL COOPERATION, INTERNATIONAL STANDARD, INTERNATIONAL TRADE, INVESTING, IT INFRASTRUCTURE, JUDGMENTS, JUDICIAL PROCESS, LEGACY SYSTEMS, LEGAL FRAMEWORK, LEVEL PLAYING FIELD, LOSS OF INFORMATION, LOSS OF REVENUE, MARKET SEGMENTATION, MARKETING, MARKETING STRATEGY, MATERIAL, MONETARY FUND, MULTINATIONAL BUSINESSES, OFFICE OPERATIONS, OPERATIONAL FUNCTIONS, PAYMENT PROCESSING, PAYMENT TRANSACTION, PERSONAL INCOME, PERSONAL INCOME TAX, PILOT PROJECTS, POLITICAL ECONOMY, PROPERTY RIGHTS, PROTECTION OF INTELLECTUAL PROPERTY, PUBLIC ACCOUNTABILITY, REAL-TIME DATA, RECORD KEEPING REQUIREMENTS, RESULT, RESULTS, RISK MANAGEMENT, RISK MANAGEMENT SYSTEM, RISK MANAGEMENT SYSTEMS, SAVINGS, SERVERS, SERVICES TO CLIENTS, SINGLE TAX, SMALL BUSINESSES, SMALL ENTERPRISES, SOCIAL PROTECTION, SOFTWARE DEVELOPMENT, SUPERVISION, TARGETS, TAX, TAX ADMINISTRATION, TAX AUDITS, TAX AVOIDANCE, TAX BASE, TAX COLLECTION, TAX COLLECTIONS, TAX COMPLIANCE, TAX ENFORCEMENT, TAX EVASION, TAX LAWS, TAX LEGISLATION, TAX LIABILITIES, TAX OBLIGATIONS, TAX OFFICES, TAX POLICY, TAX REBATES, TAX RETURN, TAX RETURNS, TAX REVENUE, TAX REVENUES, TAX SYSTEM, TAX SYSTEMS, TAXPAYER, TAXPAYER COMPLIANCE, TAXPAYER SERVICE, TAXPAYER SERVICES, TAXPAYERS, TECHNICAL SKILLS, TELEPHONE, TELEPHONES, TRANSACTION, TRANSPARENCY, TURNOVER, USER, USES, WEB,
Online Access:http://documents.worldbank.org/curated/en/632951468032161850/Evaluation-of-the-government-plan-to-merge-Tax-and-Customs-Administrations
https://hdl.handle.net/10986/28213
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Summary:The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social contributions into a newly created revenue authority. In Volume I of this report, we present a preliminary examination of the Government's draft plan for tax and customs merger. Volume II does a preliminary assessment of the issues relating to integrating collection of social contributions within the tax administration.The assessment of the Government's plan in this report is intended to assist the Government in taking a more informed decision on this issue based on lessons learned from international experience. Integration and fundamental reforms are complex processes and require adequate time, financial resources and careful management of the change process itself in order to be successful. In the report, we have pointed out the key challenges and risks and how these can be overcome. We have flagged the major issues that the Government must consider, and highlighted the challenges that the Government must be aware of when designing the establishment of a modern, unified revenue administration. We have recommended a medium term strategy that will take into consideration the key issues and concerns.