Czech Republic Report on an Integrated Revenue Administration, Volume 2

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, ADMINISTRATIVE COSTS, ARREARS, ASSET MANAGEMENT, AUDITS, AUTOMATION, BACK-OFFICE, BANK LOAN, BENEFICIARIES, BUSINESS DECISION, BUSINESS ENVIRONMENT, BUSINESS FUNCTION, BUSINESS FUNCTIONS, BUSINESS MODEL, BUSINESS PROCESS, BUSINESS PROCESSES, BUSINESS REQUIREMENTS, BUSINESS SYSTEM, BUSINESS SYSTEMS, CALL CENTER, CAPABILITY, CD, CERTIFICATES, COMMERCIAL BANKS, COMMUNICATION TECHNOLOGY, COMMUNICATIONS TECHNOLOGY, COMPETITIVENESS, COMPLIANCE COST, COMPLIANCE COSTS, CONSUMER CONFIDENCE, CONTROL SYSTEM, CORE BUSINESS, CORPORATE INCOME TAX, COST OF COLLECTION, COST REDUCTION, CRIME, CURRENCY, CUSTOMER SERVICE, CUSTOMS, DATA FLOWS, DATA STORAGE, DEBTS, DEVELOPING E-BUSINESS, DISBURSEMENT, DISBURSEMENTS, DOCUMENT MANAGEMENT, E-COMMERCE, E-GOVERNMENT, ECONOMIC COOPERATION, ELECTRONIC DOCUMENT, ELECTRONIC FILING, ELECTRONIC PAYMENTS, ELECTRONIC REGISTRATION, ELECTRONIC SERVICES, ELECTRONIC SIGNATURE, ELECTRONIC SIGNATURE LAW, ENABLING ENVIRONMENT, EQUIPMENTS, EXCISE TAXES, EXPENDITURE, EXPENDITURES, FATIGUE, FINANCIAL MANAGEMENT, FLOW OF INFORMATION, FRAUD, FUND INFORMATION, FUND MANAGERS, GENERAL PUBLIC, GOVERNMENT REVENUES, GRAPHICAL USER INTERFACE, HARDWARE, HARMONIZATION, HEALTH SERVICES, HOSPITALS, HUMAN RESOURCE, HUMAN RESOURCE MANAGEMENT, ICT, IDENTIFICATION NUMBER, IMPLEMENTATION PLAN, INCOME TAX, INCOME TAXES, INCOMES, INFORMATION SHARING, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, INFRASTRUCTURE INVESTMENT, INSPECTIONS, INSTITUTION, INSTITUTIONAL CAPACITY, INSTITUTIONAL FRAMEWORK, INSTITUTIONAL FRAMEWORKS, INSURANCE, INSURANCE COMPANIES, INSURANCE COMPANY, INSURANCE CORPORATION, INSURANCE PREMIUM, INSURANCE PREMIUMS, INSURER, INSURERS, INTERFACE, INTERFACES, INTERNATIONAL BEST PRACTICE, INTERNATIONAL BEST PRACTICES, INVESTING, INVESTMENT REQUIREMENTS, ISSUANCE, KNOWLEDGE BASE, LAWS, LEGACY SYSTEMS, LEGAL FRAMEWORK, LEVEL PLAYING FIELD, LIABILITY, LOCAL BUSINESSES, LOCAL GOVERNMENT, LOCAL GOVERNMENTS, MARGINAL COSTS, MARKET ECONOMY, MATERIAL, MIGRATION, MONETARY FUND, NEEDS ASSESSMENT, ONE-STOP SHOP, PAPERLESS OFFICE, PAYMENT FLOWS, PAYROLL TAX, PAYROLL TAXES, PENSION, PENSION CONTRIBUTION, PENSION FUND, PENSION FUNDS, PENSION REFORMS, PENSION SYSTEM, PENSION SYSTEMS, PENSIONS, PERFORMANCE INDICATORS, PERSONAL IDENTIFICATION, PERSONAL INCOME, PERSONAL INCOME TAX, PERSONAL INCOME TAXES, PERSONAL INFORMATION, PERSONAL PENSION, PRIVATE PENSION, PRIVATE SECTOR, PRIVATE SECTOR DEVELOPMENT, PRIVATIZATION, PROJECT MANAGEMENT, PROPORTIONAL REPRESENTATION, PUBLIC ADMINISTRATION, PUBLIC HEALTH, QUALITY OF SERVICE, QUERIES, REAL TIME INFORMATION, REAL-TIME DATA, REFORM PROGRAMS, REGISTRATION SYSTEM, REGULATORY FRAMEWORK, RESULT, RESULTS, RETENTION, RETURN, RETURNS, RISK MANAGEMENT, RISK MANAGEMENT SYSTEM, RISK MANAGEMENT SYSTEMS, RISK PROFILE, RISK PROFILES, SAVINGS, SECURITIES, SERVERS, SERVICE PROVIDERS, SMALL BUSINESSES, SOCIAL INSURANCE SYSTEM, SOCIAL INSURANCE SYSTEMS, SOCIAL POLICY, SOCIAL PROTECTION, SOCIAL SECURITY SYSTEM, SOCIAL SECURITY SYSTEMS, SOCIAL SUPPORT, SUBSIDIZATION, SYSTEM DEVELOPMENT, TARGETS, TAX, TAX ADMINISTRATION, TAX BASE, TAX BASES, TAX COLLECTION, TAX EVASION, TAX LIABILITIES, TAX LIABILITY, TAX OBLIGATIONS, TAX OFFICES, TAX POLICY, TAX PROVISIONS, TAX RATE, TAX RATES, TAX RETURN, TAX SYSTEM, TAX SYSTEMS, TAXATION, TAXPAYER COMPLIANCE, TAXPAYER SERVICE, TAXPAYER SERVICES, TAXPAYERS, TECHNICAL ASSISTANCE, TECHNICAL SKILLS, TRADE UNIONS, TRANSITION COUNTRIES, TRANSMISSION, TRANSPARENCY, TREASURY, TREATY, UNEMPLOYMENT, USER, USER INTERFACE, USERS, USES, WASTE, WEB, WORKERS,
Online Access:http://documents.worldbank.org/curated/en/823591468260668410/Assessment-of-the-plan-for-integrating-collection-functions-of-Social-Security-and-health-insurance-within-a-unified-revenue-administration
https://hdl.handle.net/10986/28214
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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.