




版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
StrengtheningTax
GovernanceThroughLegalDesign
LydiaSofrona,ChristopheWaerzeggersandBrendanCrowley
WP/25/17
IMFWorkingPapersdescriberesearchin
progressbytheauthor(s)andarepublishedtoelicitcommentsandtoencouragedebate.
TheviewsexpressedinIMFWorkingPapersare
thoseoftheauthor(s)anddonotnecessarily
representtheviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.
2025
JAN
©2025InternationalMonetaryFundWP/25/17
IMFWorkingPaperLegalDepartment
StrengtheningTaxGovernanceThroughLegalDesign
PreparedbyLydiaSofrona,ChristopheWaerzeggersandBrendanCrowley
AuthorizedfordistributionbyAlessandroGulloJanuary2025
IMFWorkingPapersdescriberesearchinprogressbytheauthor(s)andarepublishedtoelicit
commentsandtoencouragedebate.TheviewsexpressedinIMFWorkingPapersarethoseofthe
author(s)anddonotnecessarilyrepresenttheviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.
ABSTRACT:Well-functioningtaxsystemsanchortheirgovernancearrangementsinlaw.Thispaperdevelopsananalyticalframeworkfromwhichthecorelegalprinciplesforsoundtaxgovernancecanbederivedtoinformthedesignofcountries’legalframeworksforadministrationandtaxprocedure.Itthenappliesthisanalytical
frameworktoderivekeylegalfeaturesthatshouldbeembeddedinlawsfortaxadministration—including
additionalconsiderationsforsemi-autonomousrevenueauthorities—andtaxprocedure,toensureabalancebetweentaxadministrationpowersandadequatetaxpayerprotections.
RECOMMENDEDCITATION:Sofrona,Lydia,Waerzeggers,ChristopheandCrowleyBrendan.2025.
“StrengtheningTaxGovernanceThroughLegalDesign”.IMFWorkingPaperNo.25/17.InternationalMonetaryFund.WashingtonD.C.
JELClassificationNumbers:
H1,H2,K33
Keywords:
Taxgovernance;taxlaw;taxadministration;taxprocedure;legaldesign
Author’sE-MailAddress:
lydiasofrona@;cwaerzeggers@;bcrowley@;
*Theauthorswouldliketothankeveryonewhokindlyprovidedfeedbackonearlierdraftsofthepaper,includingFundcolleaguesfromtheLegalDepartment(includingAlessandroGullo,CarineChartouni,JoannaGrochalska,EmmanuelMathias,Joel
Turkewitz,andAdrianWardzynski),andallcolleaguesfromtheFinancialandFiscalLawDivisionwhoparticipatedinthe
internaldiscussionsaroundthispaper),theFiscalAffairsDepartment(DorisAkolandJuanRedondoSanchez)andMiddleEastandCentralAsianDepartment(JeanvanHoutte),andexternalreviewers(RichardMontroyandTomStory).Anyerrorsare
thoseoftheauthors.
WORKINGPAPERS
StrengtheningTaxGovernanceThroughLegalDesign
PreparedbyLydiaSofrona,ChristopheWaerzeggers,andBrendanCrowley
IMFWORKINGPAPERSStrengtheningTaxGovernanceThroughTaxLegalDesign
INTERNATIONALMONETARYFUND2
Contents
Introduction 3
I.TaxGovernance:ConceptandCorePrinciples 4
A.TaxGovernance:ConceptandGeneralPrinciples 4
B.GovernanceinTaxAdministrationandTaxProcedure:CorePrinciples 6
II.GovernanceArrangementsinTaxAdministration 7
A.CoreGovernancePrinciplesforTaxAdministration 8
B.LegalDesignConsiderations 11
C.AdditionalConsiderationsinSemi-AutonomousRevenueAuthorities 16
III.GovernanceArrangementsinTaxProcedure 21
A.CoreGovernancePrinciples 21
B.LegalDesignConsiderations 23
C.EnsuringAdequateTaxpayerSafeguardsthroughGovernanceArrangementsinTaxProcedure 25
IV.Conclusions 28
AnnexI.EnsuringAdequateTaxpayerSafeguardsthroughGovernanceArrangementsinTax
Procedure;aChecklist 29
AnnexII.ExamplesofMandateProvisionsandMissionStatements 34
AnnexIII.InstitutionalOversightandAccountabilityProvisionsintheCanadaRevenueAgencyAct 39
References 41
BOXES
Box1.BasicDesignElementsofaStaffIntegrityFramewor 9
Box2.ExamplesofProvisionsfortheAwardingofLegalPersonality 17
Box3.Greece:AStatutoryFrameworkfortheRelationshipbetweentheMoFandtheIndependentAuthorityfor
PublicRevenue(IAPR) 18
Box4.StepsforSettingUpaGovernanceFrameworkinTaxProceduresLegislation 23
Box5.NecessaryStepsfortheSuccessfulIntroductionofaTaxProceduresLaw 24
Box6.KeyTaxAdministrationPowersandtheirImpactonFundamentalTaxpayerRights 26
FIGURES
Figure1.CoreGovernancePrinciplesinTaxAdministrationandTaxProcedure 7
Figure2.Commonareasofdiscretionarypowers 11
Figure3.TaxAdministrationLegalFramework:EnsuringFunctionality 16
IMFWORKINGPAPERSStrengtheningTaxGovernanceThroughTaxLegalDesign
INTERNATIONALMONETARYFUND3
Introduction
DerivingfromtheGreek‘kubernan’(‘tosteer’),1theterm‘governance’hasvariousmeaningsdependingonthecontextinwhichitisused.Inthecontextofpublicadministration,‘governance’isgenerallyusedto
refertothecombinationofinstitutions,rules,mechanisms,andestablishedpracticesthroughwhicha
governmentauthorityexercisesitspowersandfunctions,dischargesitsresponsibilities,andmanagesitspublicresources.Inturn,‘goodgovernance’isamorequalitativeconcept,asitimpliesthatthequalityofgovernanceimpactsitseffectiveness.2Economicaspectsofgoodgovernanceincludeadministrativeefficiencyandpolicy
effectiveness.Theyalsoincludenotionsoffairnessandequity,sinceseriousshortcomingsinthe
evenhandednessoftheimplementationofagovernanceregime—asdistinctfromthesocialorpolitical
preferencesthatitembodies—canunderminetrustandcompliancewithinstitutions,laws,andpoliciestothedetrimentofeconomicgoalsoverthemediumtolongterm.3Goodpublicgovernancealsohasanimportantfiscalcomponentasitrelatestohowpublicmoniesareraised,managed,andspent.
Inasystemofgovernmentthatisbasedontheruleoflaw,governancearrangementsneedtobe
supportedbywell-designedandcomprehensivelegalframeworks.Thisisparticularlyimportantinthe
contextofdesigningandimplementingreforms,asgovernancearrangementsareoftenkeytoensuringthat
reformsappropriatelyinteractwithexistingrules,structuresandinstitutions.Inenvironmentswhereruleoflawisweakandcorruptionissystemicandpervasive,adoptingstronglegalframeworkscanhelpaspartofbroadereffortstomitigatethosechallenges.Thispaperfocusesprimarilyoncountrycontextswheretheruleoflawisrelativelyrobust.
Levyingandenforcingtaxesareamongstthecoremanifestationsofsovereigntyandexerciseofpublicauthority.Toensurethatthepowersassociatedwiththatauthorityareexercisedinatransparentand
evenhandedway,appropriategovernancearrangementsmustbeinplacetoensurethattaxpayers’rightsarerespected,voluntarycomplianceispromoted,andappropriatetaxpayersafeguardsareinplacewhenenforcedcomplianceactionneedstobeundertaken.
Conversely,governancevulnerabilitiesinthetaxsystemweakenagovernment’sabilitytocollectrevenuesandcreateopportunitiesforcorruption.Poorrevenuecollectioninturncreatesor
exacerbatesfiscalimbalances,deficitanddebtaccumulationandunderminespublicservices.4Poor
governanceofthetaxsystemalsohasmoreimplicitandperhapsmoreinsidiousconsequences,linkedtobehavioralaspects:itcangiverisetoanengrainedcultureof‘creativecompliance’andlowtaxmorale,5withcorruptpracticesfurthererodinggeneraltrustingovernment.Toreduceopportunitiesforcorruption,institutionsneedtobeupgradedcontinuously,tokeeppacewithnewchallengesastechnologiesand
opportunitiesforwrongdoingevolve,andtoensureintegrityofprocesses,especiallyinhigher-riskareas(forexample,procurement,taxadministration,publicenterprises),andtopromoteeffectiveinternal
1OxfordAdvancedLearnersDictionary(10thedition).
2AccordingtoUNESCAP,goodgovernancehaseightmajorcharacteristics:Itisparticipatory,consensusoriented,accountable,transparent,responsive,effectiveandefficient,equitableandinclusiveandfollowstheruleoflaw.SeeUNESCAP,2009.
3SeeIMF,2017,whereareviewofthevariousdefinitionsintroducedbyInternationalOrganizationsfortheterms“governance”and“goodgovernance”ispresented.
4SeeIMF,2018.
5Whereasstronggovernance,ensuringthatresourcesareusedtransparently,efficiently,andeffectively,wouldsupporttaxmorale.SeeIMF,2020a.
IMFWORKINGPAPERSStrengtheningTaxGovernanceThroughTaxLegalDesign
INTERNATIONALMONETARYFUND4
controls.6Akeycomponenttoencouragetaxcomplianceistofostertaxpayer’strustinthetaxsystem.For
thistohappen,thetaxadministration7needstobe—andmustbeperceivedtobe—arules-based,transparent,fairandaccountableinstitution.
Wheregovernancevulnerabilitiesinthetaxsystemexist,theycanoftenbetracedbacktoweaknessesinthelegalframeworkunderpinningthetaxsystem,includinginstitutionalandproceduralaspects.8
Weaktaxlawdesignintheseareascanfacilitatecorruptionbypromotingastateof‘corruptlegality’:legalgaps,unnecessarycomplexityandambiguitypresentampleopportunitiestotaxofficialsfor‘negotiated
interpretations’and‘creativeenforcement’oftaxlawsagainsttaxpayerswhointurncomply‘creatively’withtheirtaxobligations.
Strengtheningthelegalframeworkisthereforenecessary—althoughnotinitselfsufficient—toaddressgovernancevulnerabilitiesinthetaxsystem.Thechancesofsuccessarehigherwherecorruptionisnot
systemic9andwhencountriesimproveseveral,mutuallysupportinginstitutions.Forexample,reformstotax
administrationwillhavegreaterpayoffiftaxlawsaresimplifiedandthescopefordiscretionbytaxofficialsis
reduced.10Thispaperpresentsananalyticalframeworkonthekeylegaldesignfeaturesnecessaryforgood
governanceofthetaxsystem,withaparticularfocusonnecessarylegalarrangementstosupporttheoperation
ofthetaxadministrationandhowitinteractswithtaxpayers.Itdoesnotdealwithbroadertaxpolicy,
institutionalandoperationalissues,whichcanalsohaveimportantbearingsonthegovernanceofthetaxsystem.
Thispaperisstructuredaroundthefollowingsections:SectionIoutlinessomebroadertaxgovernanceconsiderationsandpresentsasetofcoregovernanceprinciplesintaxadministrationandtaxprocedure.
SectionsIIandIIIapplythesecoreprinciplestoderivekeylegalprinciplesthatstrengthengovernance
arrangementsfortaxadministration(sectionII)andtaxprocedure(sectionIII).Finally,sectionVIofferssomeconclusions.
I.TaxGovernance:ConceptandCorePrinciples
A.TaxGovernance:ConceptandGeneralPrinciples
Taxgovernancecanbedefinedasacoherentsetofrulesandinstitutionsthatcomprehensivelygovernthetaxsystem.Itincludesbutgoesbeyondjusttheinstitutionalgovernanceofthetaxadministration,andcutsacrossothermajoraspectsofthetaxsystem:taxpolicyandlegaldesign,thelawmakingprocess,tax
6IMF2019a.
7Theterm“taxadministration”isusedgenericallytorefertotheadministrativefunctiontaskedwithintheexecutivebranchof
nationalgovernmentwiththeadministrationandcollectionof(most)taxesandduties,aswellasanyotherpublicrevenuecollectedonbehalfofthestateoritssubdivisions.Unlessotherwisespecified,italsoincludesSemi-AutonomousRevenueAuthorities
(SARAs)furtherdiscussedbelow.
8Whilethefocusofthispaperisonthelatteraspectsofthetaxlawframework,systemicvulnerabilitiescanariseelsewhere—suchasfromweaknessesinsubstantivetaxlawsgivingrisetointerpretationdifficultiesandavoidanceopportunities.While
acknowledgedhere,suchotherareasarenotthemainfocusofthispaper.
9Thecorruptionvulnerabilitiesofajurisdictionneedtobeconsideredfromthebeginningtodeterminewhichreformsareconsistentwiththeoperativepoliticalincentivesandorganizationalcompetencies.SeeIMF,2023b.
10IMF2019a.
INTERNATIONALMONETARYFUND5
procedure,oversightstructures,thejudiciary,theinternationaltaxframework,11andevenextendsto
taxpayers.12Alltheseaspectsmusteffectivelyinteractonthebasisofacomprehensiveandcoherentlegalframeworkthatensurestherespectoffundamentallegalprinciples,mostnotably,legalcertainty,equityandfairness,andproportionality.Thismayimply,forinstance,thatthejudiciaryisempoweredtoaddress
governanceshortcomingsinthedesignoradministrationoftaxlawsbasedongeneralprinciplesof
administrativeorconstitutionallawtoensurelegalcertaintyandadherencetotheruleoflaw.13
Well-functioningtaxsystemsanchortheirgovernancearrangementsinlaw.Suchsystemsarebuilton
keyprinciples,promotingtheruleoflaw14−whichhashistoricallybeenconceivedasacornerstoneoflegitimategovernment−throughthedesignofpropergovernancestructures.15Acarefullydesignedlegalframeworkcanpromoteimprovementsintaxpolicyandadministration,whichstrengthenstateaccountabilityand
responsivenesstoitscitizens.Inturn,betterpoliticalgovernanceisachieved,withtheaimtoachieveefficientandeffectiverevenuecollectionthatwillsupporttheimplementationofgovernmentpolicies.
Conceptually,taxlawframeworkscanbedividedinthreetypesofrules:substantivetaxrules(whatis
beingtaxed),procedural(sometimesreferredtoas‘formal’)taxrules(howaretaxescollected),andinstitutionalrulesandarrangements(whoadministerstaxes).Whiletheremainderofthispaperfocusesonthelattertwo,16certainoverarchinglegaldesignprinciplesandconsiderationsapplyacrossallthree―interrelated―typesof
rulestostrengthengovernancearrangements:
.Reducinguncertainty,through:(i)identifyingobsoleteprovisionsandarrangements;(ii)untangling
dysfunctionaltaxprovisions;(iii)introducingcomprehensive,clearandsimplerulesinsubstantiveandproceduraltaxlegislation;and(iv)reducingbureaucracythroughclearandtransparentprocedures.
.Aimingforstructure,through:(i)consolidatingfragmentedtaxprovisionsundertaxcodes;(ii)legislatingforchangestotaxlawonaperiodicbasisusingspecifictaxbillsratherthanmakingtaxchangesviaother
non-taxspecificlegislation;and(iii)developinganimpactassessmentframework,includingimplementationconsiderations,revenueimpactandexpostevaluation.
11SeeEuropeanCommission,2020,whereinternationaltaxgoodgovernanceisseentoencompasstaxtransparency,fairtax
competition,theabsenceofharmfultaxmeasuresandtheapplicationofinternationallyagreedstandards.Ontheexpansionofthegoodgovernanceconceptto(international)taxationseeGonzálezdeFrutos,U.,2019.Theroleofsoftlawinstrumentssuchas
codesofconductshouldalsobeacknowledged.
12TheAustralianTaxOffice(ATO)hascompiledasetofsevenprinciplesofeffectivetaxgovernanceforcorporatetaxpayers:(1)Accountablemanagementandoversight;(2)Recognizetaxissuesandrisks;(3)Seekadvice;(4)Integrityinreporting;(5)
Professionalandproductiveworkingrelationship;(6)Timelylodgmentsandpayments;and(7)Ethicalandresponsiblebehavior.
.au/businesses-and-organisations/corporate-tax-measures-and-assurance/privately-owned-and-wealthy
-groups/tax-governance/tax-governance-guide-for-privately-owned-groups/corporate-governance-and-tax-governance/seven-principles-of-effective-tax-governance#ato-Coreelementsofeffectivetaxgovernance
13Seeforexample,SupremeCourtofPakistandecisionsCPNo.398-L,CPNo.584-LandCPNo.674-Lof2018,accordingtowhichthefurtherdelegationofpowersandfunctionsbytheCommissionerofInlandRevenuetohissubordinateOfficersofInland
Revenue(OIRs)undertheSalesTaxAct1990wasunlawfulandvoid;alsoGreekSupremeAdministrativeCourtDecision681/2020whichruledthatthetaxauthoritiesmustgrantthetaxpayeraccesstotheelectronicfileheldabouthim,includinganyinformation
aboutunauthorizedaccessbythirdpersons.
14Suchasadherenceandaccountabilitytothelaw,equalitybeforethelaw,fairnessintheapplicationofthelaw,separationof
powers,legalcertainty,avoidanceofarbitrariness,proceduralandlegaltransparency.See
/ruleoflaw/what-is-the
-rule-of-law/,Pistone,P.,Roeleveld,J.,Hattingh,J.,PintoNogueira,J.andWest,C.,2019,atch.2.3.
15Foradetailedanalysisoftheoriginsandcorrelationbetweentaxandgoodgovernance(andfurtherreferences)seeEuropeanParliament,2015.
16Whilenotthefocusofthispaper,substantivetaxrulessuchasthedenialofdeductionforbriberypayments,andthedesignoftaxpreferencesorincentives,arealsoimportantfromataxgovernanceperspective.
INTERNATIONALMONETARYFUND6
.Ensuringtransparentandeffectiveimplementationoftaxrulesandtaxreforms,through:(i)accesstojusticeandenforcementofrelevantcourtdecisions;(ii)sequencedapplicationofreforms,basedonanassessmentoftheadministrativecapacitytoimplementthem.
.Getting‘buyin’:Ensuringafairandinclusivediscussiononproposedtaxpoliciesandmeasures,engagingallkeystakeholders,throughaformalandinclusivepublicconsultationprocess.
.Administeringtaxes‘well’,by:(i)strengtheningtaxadministrationinstitutionalarrangementsthatprovideforsufficientautonomybalancedwithtransparencyandaccountabilitymechanisms;(ii)ensuringefficientandeffectiveinteractionwiththetaxpolicyfunction;andutilizingsecondaryinstruments(e.g.,regulations)or
administrativeactions(e.g.,guidance)toenhanceflexibilityandprovideforclearimplementationarrangements.
.Ensuringtaxpayerfairness,through:(i)transparentandwellgovernedimplementationoftaxlawsincludinginaninternationalcontext;(ii)enhancingeffectivenessofdisputepreventionanddisputeresolution
mechanisms;(iii)establishingstrongconfidentialityanddatagovernancetoensuredatareliabilityandintegrity;(iv)minimizingdiscretionintheapplicationoftaxlaws;and(v)addressingequalityandequityconcernsintaxation(forexample,genderdiscriminatorypolicies).
B.GovernanceinTaxAdministrationandTaxProcedure:CorePrinciples
Thereisno“onesizefitsall”institutionalmodelfortaxadministration.Thisisbecauseofcountry
specificities,suchasbroaderpolicyconsiderations,socioeconomiccircumstances,degreeofadministrative
(in)efficiency,anddisparitiesacrossnationallegalsystems.Nevertheless,variousattemptshavebeenmadetoidentifygoodpracticesorkeyattributesforasoundtaxadministration17oritsinstitutionaldesign,18whileless
sowithregardtotaxprocedure19ortheunderpinninglegalframeworks.
Thispaperattemptstocompileandanalyzeasetofcorelegalprinciplesforsoundgovernance
arrangementsintaxadministrationandtaxprocedure,toinformthedesignofcountries’taxlaw
frameworks.Theseguidingprinciplesfordesigningthestructureandoperationsofthetaxadministration—regardlessofitsspecificinstitutionalsetup—arereflectedinthetaxprocedurelegalframework.Theycan
broadlybegroupedunderthefollowingcategories:
(a)Transparencyandaccountability;(b)Sounddecision-makingstructures;
(c)Fairness;and
(d)Effectivenessandefficiency.
Whilethefirsttwoprinciplesmainlyinformthedesignoftaxadministrationlegalframeworksandthelattertwoasmainlyapplyingtotaxprocedures,synergiesexistbetweenthem.Forexample,fairness,effectivenessandefficiencyare‘communicated’tothetaxpayerthroughproceduralsafeguardsbutalsoinforminternal
17Somelandmarktechnicalstandardshavebeendevelopedfortaxadministration,namelytheTADATframework.SeealsoCIAT,1996,USAID,2004,whereasetofbestpracticesintheestablishmentofSARAsisproposed,EuropeanCommission,2007.
18SeeIMF,2010a,2010band2010d,WorldBank,2019,AsianDevelopmentBank,2020,Box3.1,whichattemptstocodifyandpresentasetofgoodpracticesoninstitutionalsetupsforrevenueadministration,basedonIOs’existingliterature.
19SeePistone,P.,2019,atsec.1.2.Theauthorarguesthatthetaxproceduralprincipleshaveauniversalvocation,whichtheauthorintendstoaddressacrosstheirmainsourcesinsearchofacommondimension,oratleastcommonstandards.
INTERNATIONALMONETARYFUND7
arrangementsinthetaxadministration,suchasthestaffintegrityframework,andareoftenreflectedintaxadministrations’missionstatements(seeSec.II.B,below).Ontheotherhand,whiletransparencyand
accountability,andsounddecision-makingstructuresarekeyconsiderationsindesigningtaxadministration
frameworks,theyalsosignificantlyimpacttaxprocedures,forexampleinthewaythetaxadministrationappliesdiscretionarypowersawardedtoit.
Figure1presentstheabovesetofcoregovernanceprinciplesintaxadministrationandtaxprocedure,furtherdiscussedinsectionsIIandIIIrespectively.
Figure1.CoreGovernancePrinciplesinTaxAdministrationandTaxProcedure
II.GovernanceArrangementsinTaxAdministration
Thissectiondiscusseskeyinstitutionaldesignconsiderationsforenhancinggovernanceintax
administrations.Thesearederivedfromtheabovecoregovernanceprinciples(i.e.,transparencyand
accountabilityandsounddecision-makingstructures),andarecomplementedbyaseriesofparticulardesignconsiderationsforsemi-autonomousrevenueauthorities(SARAs),whichraisespecificissues.
Taxadministrationsarecomplexorganizationsthatplayakeyroleinsupportinggovernmentfiscal
policies.20Theyhaveawidearrayoffunctionsandpowers,withcriticalmacroeconomicanddevelopmentalroles.21Taxadministrationsarealsooftenlargeorganizationswithuniquefeatures.Theycloselyinteractwithotherfiscalandstateinstitutionsandtheefficientandeffectiveexecutionoftheirmandateiscriticalto
20IMF,2019a,Annex2.3.
21Inthesensethatthetaxreceiptstheymanagearecriticaltostabilityandgrowth.SeeIMF,2015a,OECD,2014b.Onbroader
considerationsonhowpromotinggoodgovernanceisoneofthebasicelementsthatcontributestoeconomicgrowthseeIMF,1997.
INTERNATIONALMONETARYFUND8
countries’stabilityandgrowth.Theyrequirelargeandspecializedworkforcesoftensupportedbyextensive
officenetworksthroughwhichtheyinteractwithtaxpayersandacomplexnetworkofstakeholders.They
typicallyplayaroleinenforcingawiderangeofdiverselegislationinrelationtowhichtheymayhaveintrusivelegalpowers.22Theiroperationreliesonamultitudeofcorebusinessprocesses,includingandincreasingly
digitalsystemscapableofholdingandanalyzingvastamountsofconfidentialorsensitiveinformation.Theirperformanceisincreasinglymonitoredagainstperformancetargets,includinginrelationtorevenuecollection.Throughtheirtechnicalexpertisetaxadministrationstypicallyalsohaveapolicyadvisoryrole.Theirpublic
facingrolerequiresthemtobedirectlyaccountablenotonlytothegovernmentand/orparliamentbutalsototaxpayers.
Achievinggoodgovernanceintaxadministrationhasprovenchallenginginmanycountries.Tax
administrationsoftenfacegovernancevulnerabilities,regardlessoftheirinstitutionalmodel:theirorganizationalstructurehasoftenremainedtoocomplexandnon-transparent,withhighcomplianceandadministrationcostsandwidediscretionarypowers.Thesechallenges,whichmayalsooftenbecausedbycorruptinterests,may
leadto—realorperceived—corruptbehaviorandpoorservicedeliverystandards,inturnjeopardizingtaxpayercomplianceandunderminingoverallpublictrustandconfidenceingovernment.Absentarobustoreffective
accountabilityframeworkadministrativeautonomymaybemisunderstoodormisused.
Thetaxadministrationlegalframeworkneedstoreflectcertaincoregovernancefeaturestohelp
addressthesechallenges.Taxadministrations’institutionalarrangementsdifferwidelyacrosscountries,
dependingontheirlevelofinstitutionalautonomy(seebelow).23SucharrangementsmaybefoundinageneralTaxAdministrationandProceduresAct(TAPA),usuallyinadedicatedtaxadministrationsection.Inother
cases,mostcommonlywhena(semi-autonomous)revenueauthorityexists,astand-alonelawisadoptedsuchasaTaxAdministrationAct(TAA).Conversely,fortaxadministrationsoperatingasa(ormultiple)ministerial
department(s),therelevantlegalframeworkmaybebasedonsecondarylaworothersubsidiaryinstruments
(forinstance,ministerialdecreeorregulationonMinistryofFinanceorganization).Regardlessofthe
institutionalarrangements—andofthenatureofthelegalinstrumentsonwhichthesearebased—thefollowingcoregovernancefeaturesneedtohaveasolidbasisinlawtoensurepropergovernanceintaxadministration.
A.CoreGovernancePrinciplesforTaxAdministration
Accountabilityandtransparency
Therelevantlegalframeworkshouldprovideforrobustaccountabilityandtransparencyarrangementsfortaxadministration,inlinewiththebroaderlegal,politicalandsocioeconomiccountrycontext.24,25
Accountability
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
评论
0/150
提交评论