Tax Administration Information Systems: Concept, Design, and Implementation
Tansey, David | July 2019
Abstract
In the past few years, international organizations including the Asian Development Bank (ADB), have partnered with other associations and platforms, such as the Addis Tax Initiative, to improve domestic revenue mobilization (DRM) to provide governments with resources that are needed to meet sustainable development goals and lift their populations out of poverty. Improvements to tax systems can take the form of improved laws, administrative practices, and training programs. This brief focuses on an improved tax administration information system (TAIS) for tax authorities. This includes the TAIS basic administration machinery that interfaces to allow taxpayers to register, file, and provide pay electronically; data warehouses; data matching; internal control functions; and management information systems.
An improved TAIS allows a level of transparency that flows onto other agencies and to the government. For example, a high net wealth individual unit in a tax authority that effectively operates can detect wealth gains by corrupt civil servants, politicians, and criminals, and help bring these people to justice. Tax authorities can provide information to, or conduct joint operations with, police and other government departments such as those handling social security payments and government contracts.
Citation
Tansey, David. 2019. Tax Administration Information Systems: Concept, Design, and Implementation. © Asian Development Bank. http://hdl.handle.net/11540/10415. License: CC BY 3.0 IGO.PDF ISBN
978-92-9261-659-5
Print ISBN
978-92-9261-658-8
ISSN
2520-6591 (print)
2520-6605 (electronic)
Keywords
Regional Development Finance
Public Scrutiny of City Finances
Non-Bank Financial Institutions
Local Government Finance
Government Financial Institutions
Foreign and Domestic Financing
Financial Risk Management
Assessing Corporate Governance
Good Governance
Governance Approach
Urban Development Finance
Trade Finance
Small Business Finance
Rural Finance
Roundtable on International Trade and Finance
Regional Development Finance
Finance
Public Finance
Governance
National Budget
Budgetary Policy
Educational Budget
Public Financial Management
Financial System
Financial Statistics
Public Accounting
Business Financing
Subsidies
Social Equity
Economic Equity
Project Risks
Project Impact
Public Administration
Corporations
Taxation
Public Debt
Local Government
Debt Management
Corporate debt
Taxation
Public Accounting
National Budget
Municipal Bonds
Local Government
Local Taxes
International Monetary Relations
International Financial Market
International Banking
Central Banks
Business Financing
Financial Aspects
Taxation
Public Debt
Local Government
Pension Funds
Mutual Funds
Social Equity
Financial Aspects
Fiscal Policy
Small Business
Investment Requirements
Banks
|Taxing power
Tax administration and procedure
Tax policy
Effect of taxation on labor supply
Decentralization in government
Community power
Corporate divestment
Civil government
Delegation of powers
Equality
Neighborhood government
Subnational governments
Delivery of government services
Local taxation
Options
Government
Local government
Taxation
Grants
Loans
Use tax
Taxing power
State of taxation
Tax-sales
Tax revenue estimating
Tax planning
Spendings tax
Special assessments
Tax administration and procedure
Sales tax
Real property and taxation
Progressive taxation
Effect of taxation on land use
Effect of taxation on labor supply
Intergovernmental tax relations
Local taxation
Options
Government
Local government
Taxation
Employee pension trusts
Investment management
Investments
Multiemployer pension plans
Keogh plans
Individual retirement accounts
Pension plans
Employee pension trusts
Pension trusts
Accounts
Savings
Inheritance and transfer tax
Trusts and trustees
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