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.
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. |
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