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Benchmarking Tax Administrations in Developing Countries: A Systemic Approach

Author

Listed:
  • 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.

Suggested Citation

  • Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1104
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1104.pdf
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    References listed on IDEAS

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    4. Ritva Reinikka, 1999. "Using Surveys for Public Sector Reform," World Bank Other Operational Studies 11481, The World Bank.
    5. Aureo de Paula & Jose A. Scheinkman, 2006. "The Informal Sector," Levine's Bibliography 122247000000001030, UCLA Department of Economics.
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    7. Dina Pomeranz, 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
    8. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications, The World Bank, number 2314.
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    Cited by:

    1. Engelschalk,Michael & Loeprick,Jan, 2015. "MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes," Policy Research Working Paper Series 7449, The World Bank.
    2. Andrew Feltenstein & Nour Abdul-Razzak & Jeffrey Condon & Biplab Kumar Datta, 2015. "Tax Evasion, the Provision of Public Infrastructure and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 24(suppl_2), pages 43-72.

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    Keywords

    tax administration; benchmarking; developing countries;

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