Revenue Administration in Sub-Saharan Africa - International Tax ...

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ECRAMissionVisionValuesThe ERCA shall promote the voluntary compliance of taxpayers,ensure integrity and develop the skills of the employees, supportmodernization, trade and investment facilitation andharmonization of taxes and customs administrating system,contribute to the economic development and social welfare througheffective revenue collection“To be a leading fair and modern tax and customs administration inAfrica by 2028 that can be financing the government expenditurethrough domestic tax revenue collection”Customer focus service delivery(Trust, respect, protect and support)the wellbeing of the society, integrity and transparency,Professionalism collaborative workingGoals Strategy Activity• Streamline the tax laws tostrengthen revenueadministration;• To establish a modernrevenue assessment &collection system andprovide customers withequitable, efficient andquality service;• To encourage taxpayers tovoluntarily discharge theirtax obligations;• To enforce customs andtax laws by preventing andcontrolling contraband, taxfraud;• To collect timely andeffectively the customs andtax revenues;• To Provide the necessaryCapacity Building supportto regions with a view toharmonizing federal andReginald tat administrationsystems;• To take gender andHIV/AIDS issues intoconsideration.• Trade and InvestmentFacilitation;• Collection of thecustoms and taxrevenues generated bythe economy;• Compliance attitude;• Law Enforcement ;• Harmonize regionaland federal taxsystems;• To facilitate trade and investment throughthe quality of the service delivery so thatcompetition requirements of traders andinvestors can be met;• To support the facilitation of trade andinvestment through the implementation ofmodern service delivery and collectionsystems;• To minimize the risks of frauds and taxevasion through a better compliance oflegitimate tax payers and traders and for abetter targeted allocation of theenforcement resources;• To improve the awareness andcommitment of taxpayers and traders tocontribute to the government efforts foreconomic and social development;• To protect efficiently the economy byaddressing any weaknesses and promotingthe strengths through appropriate tax andcustoms legal frameworks;• To protect the safety, security, health andmorality of the Ethiopian citizens throughan efficient fight against contraband andtax fraud and evasion;• To protect the civil society against theinternational criminal organized andterrorist threats;• To increase the Tax/GDP ratio;• To meet effectively and efficiently thefinancial and budget requirements of theEthiopian Government;• To support the economic and socialdevelopment of Ethiopia;• To shift from a direct customs taxationbased economy towards an indirect fiscaltaxation one;115
Source: ECRA• Cross cutting issues;• To apply equitably and fairly the taxpressure on tax payers within the regionsand with the federal authority;• Provide appropriate capacity buildingsupport to regional revenue collectingagencies with a view to harmonizingfederal and regional tax administrationsystems;• To reflect in the ERCA human resourceutilization, the current demographicnational gender structure (percentagefemales -males);• To reduce the traditional disadvantagesthat the women are subject to, in theirrights to contribute in the publicmanagement of the Ethiopiandevelopment;• To take into consideration the impact ofthe HIV/AIDS affect on the economic,organizational and service deliverymanagement of the ERCA in the strategicand management decisions;116
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INTERNATIONALTAXDIALOGUE2010Revenue
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Table 12: Total cost of collection
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PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
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Executive summaryRevenue administra
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Institutional arrangements for reve
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• All unified semi-autonomous rev
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B. Scope of revenue bodies’ respo
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C. Relative autonomy of revenue bod
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Survey results (Table 3)• All rev
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Key observationsRevenue administrat
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You are entitled to expect SARS:Box
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Box 4: An example of a codified set
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Table 2: Tax and non-tax revenues a
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Table 4: Decision making structures
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The organization of revenue bodiesC
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The ‘taxpayer segment’ model: A
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Key observationsSurvey results indi
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Box 6: The common characteristics o
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C. Office network and staffingIntro
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Table 7: Selected features of the o
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Table 9: Number of staff and distri
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A. Strategic planning and managemen
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Key observationsThe corporate plann
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Table 10: Selected management pract
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A. An overview of funding mechanism
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B. Revenue administration expenditu
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Table 13: Share of total wage bill
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Revenue performance 76Chapter VKey
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Table 15: Revenue collection data f
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Domestic tax return filing, assessm
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A. Taxpayer registration and design
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VAT• All the surveyed countries h
Page 65 and 66: C. Taxation of small and micro-busi
Page 67 and 68: D. Use of modern electronic applica
Page 69 and 70: Table 18: PIT filing, assessment an
Page 71 and 72: CountryHow is the final annual PIT
Page 73 and 74: Table 20: VAT filing, assessment an
Page 75 and 76: CountryTable 21: Taxation of small
Page 77 and 78: CountryBasis used todeterminetaxMal
Page 79 and 80: Use of electronic application in ta
Page 81 and 82: Legal and administrative powers of
Page 83 and 84: functions. These powers are also co
Page 85 and 86: Table 26: Information gathering pow
Page 87 and 88: CountryTable 28: Interest and admin
Page 89 and 90: CountryTable 29: Interest and admin
Page 91 and 92: CountrySouth AfricaTanzaniaUgandaZa
Page 93 and 94: CountryMalawiMauritiusRwandaSierraL
Page 95 and 96: AnnexesAnnex 1: Organization struct
Page 97 and 98: KRABoard of DirectorsCommissionerGe
Page 99 and 100: ZRABoard of DirectorsCommissionerGe
Page 101 and 102: ERCADirector GeneralAdvisory BoardE
Page 103 and 104: MauRABoard ofDirectorsInternal Audi
Page 105 and 106: Clarify SARS’operatingmodel,strea
Page 107 and 108: Enhancethe URAcorporateimageLevel o
Page 109 and 110: KRAMissionVisionValuesTo promote co
Page 111 and 112: ZRAMissionVisionValuesTo maximize a
Page 113 and 114: MauRAMissionVisionValuesTo continua
Page 115: GRAMissionVisionValuesTo supervise
Page 119 and 120: MalawiType of taxRevenue collected
Page 121 and 122: GhanaTax categoryRevenue collection
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