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Benchmarking Tax Administrations in Developing Countries: A Systemic Approach

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Author Info

  • Jaime Vázquez-Caro
  • Richard M. Bird

    ()
    (Rotman School of Management, University of Toronto)

Abstract

Benchmarking 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.

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Bibliographic Info

Paper 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.

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Length: 36 pages
Date of creation: 24 Mar 2011
Date of revision:
Handle: RePEc:ays:ispwps:paper1104

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Related research

Keywords: tax administration; benchmarking; developing countries;

This paper has been announced in the following NEP Reports:

References

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  1. Ritva Reinikka, 1999. "Using Surveys for Public Sector Reform," World Bank Other Operational Studies 11481, The World Bank.
  2. Aureo de Paula & Jose A Sheinkman, 2007. "The Informal Sector," Levine's Bibliography 122247000000001663, UCLA Department of Economics.
  3. 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.
  4. 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.
  5. Arturo Antón-Sarabia & Fausto Hernández, 2010. "VAT Collection and Social Security Contributions: Is There a Link?," IDB Publications 80641, Inter-American Development Bank.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. Bird, Richard M., 1989. "Taxation in Papua New Guinea: Backwards to the future?," World Development, Elsevier, vol. 17(8), pages 1145-1157, August.
  11. Finn R. Førsund & 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.
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Cited by:
  1. Richard M. Bird, 2014. "Reflections on Measuring Urban Fiscal Health," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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