Benchmarking Tax Administrations in Developing Countries: A Systemic Approach
AbstractBenchmarking as a way of establishing standards for evaluating the performance of tax administrations has become increasingly popular in recent years. Two common approaches to benchmarking are ‘benchmarking by numbers’ – the quantitative approach and ‘benchmarking by (presumed) good institutional practice’ – the qualitative approach. Both these approaches consider each component or aspect of the tax administration separately. This paper suggests a contrasting approach to benchmarking, the purpose of which is less to allow others to assess the performance of a tax administration than it is to permit an administration to understand and improve its own performance. This systemic approach is more conceptually and operationally difficult because it requires considering how all aspects of the administrative system function as a whole in the context of the environment within which that system is embedded and operates. On the other hand, it is also more directly aimed at understanding and improving the key operational strategies that define good, better and best tax administrations.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1104.
Length: 36 pages
Date of creation: 24 Mar 2011
Date of revision:
Contact details of provider:
Web page: http://aysps.gsu.edu/isp/index.html
tax administration; benchmarking; developing countries;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-04-09 (Accounting & Auditing)
- NEP-ALL-2011-04-09 (All new papers)
- NEP-REG-2011-04-09 (Regulation)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jose Scheinkman & Aureo de Paula, 2007.
"The Informal Sector,"
2007 Meeting Papers
117, Society for Economic Dynamics.
- Áureo de Paula & José A. Scheinkman, 2007. "The Informal Sector," NBER Working Papers 13486, National Bureau of Economic Research, Inc.
- Aureo de Paula & Jose A. Scheinkman, 2007. "The Informal Sector," PIER Working Paper Archive 07-033, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Aureo de Paula & Jose A Sheinkman, 2007. "The Informal Sector," Levine's Bibliography 122247000000001663, UCLA Department of Economics.
- Aureo de Paula & Jose A. Scheinkman, 2006. "The Informal Sector," Levine's Bibliography 122247000000001030, UCLA Department of Economics.
- Richard M. Bird, 2003.
"Administrative Dimensions of Tax Reform,"
International Tax Program Papers
0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
- Aureo de Paula & Jose A. Scheinkman, 2009.
"Value Added Taxes, Chain Effects and Informality,"
PIER Working Paper Archive
09-030, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Finn R. FÃ¸rsund & Sverre A.C. Kittelsen & Frode Lindseth & Dag Fjeld Edvardsen, 2006. "The Tax Man Cometh - But is he Efficient?," National Institute Economic Review, National Institute of Economic and Social Research, vol. 197(1), pages 106-119, January.
- Michael Keen & Jenny Ligthart, 2006.
"Incentives and Information Exchange in International Taxation,"
International Tax and Public Finance,
Springer, vol. 13(2), pages 163-180, May.
- Keen, M. & Ligthart, J.E., 2004. "Incentives and Information Exchange in International Taxation," Discussion Paper 2004-54, Tilburg University, Center for Economic Research.
- Carol Propper & Deborah Wilson, 2003.
"The Use and Usefulness of Performance Measures in the Public Sector,"
The Centre for Market and Public Organisation
03/073, Department of Economics, University of Bristol, UK.
- Carol Propper & Deborah Wilson, 2003. "The Use and Usefulness of Performance Measures in the Public Sector," Oxford Review of Economic Policy, Oxford University Press, vol. 19(2), pages 250-267, Summer.
- Bird, Richard M., 1989. "Taxation in Papua New Guinea: Backwards to the future?," World Development, Elsevier, vol. 17(8), pages 1145-1157, August.
- Ritva Reinikka, 1999. "Using Surveys for Public Sector Reform," World Bank Other Operational Studies 11481, The World Bank.
- Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.
- Arturo Antón-Sarabia & Fausto Hernández, 2010. "VAT Collection and Social Security Contributions: Is There a Link?," IDB Publications 80641, Inter-American Development Bank.
- Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson).
If references are entirely missing, you can add them using this form.