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

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Strategic planning and management practices of revenue bodiesChapter IIIKey findingsStrategic planning and management• All revenue bodies develop 3 to 5-year business/corporate plans usingestablished planning frameworks.• All revenue bodies (except Burundi and Sierra Leone) disseminate theirbusiness/corporate plans widely, including posting them on their respectiveofficial websites.• A review of selected corporate/business plans indicates that the missionstatements, visions and objectives of revenue bodies are well articulated andactions identified for each goal or objective.• Most revenue bodies prepare and publish annual performance reports.• Strategic planning and performance management systems are different acrossrevenue bodies—in terms of scope, content and application.• Revenue bodies indicated that they recognize the need to strengthen strategicplanning and management and have established structures to drive thisprocess, including setting up corporate planning units.Service standards and reporting• All revenue bodies, except Burundi, have developed and disseminated servicedelivery standards using a wide range of qualitative and quantitative indicators.• Only 8 revenue bodies indicate that they monitor and report performance.• Eleven revenue bodies widely use taxpayer surveys to assess taxpayers’perceptions on various issues.41
A. Strategic planning and management approaches of revenue bodiesIntroductionStrategic planning and management entails the use of systematic approaches fordeveloping an organization’s vision, mission, values, objectives, actions for achievingthese objective, performance measures, and allocating resources to implement theplans, monitoring, evaluating and reporting on performance. A detailed illustration ofthe strategic management cycle is presented in Figure 1.Figure 1: The Strategic Management CycleTo assess strategic planning and management practices, revenue bodies were askedwhether they:(1) prepare business/corporate plans;(2) have an established framework for developing these plans;(3) publish and disseminate business/corporate plans; and(4) prepare and disseminate to stakeholders annual performance reports. Extracts fromcorporate plans and performance reports published by selected revenue bodies werealso analyzed.42
Page 1 and 2: INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4: Table 12: Total cost of collection
Page 5 and 6: PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
Page 7 and 8: Executive summaryRevenue administra
Page 9 and 10: Institutional arrangements for reve
Page 11 and 12: • All unified semi-autonomous rev
Page 13 and 14: B. Scope of revenue bodies’ respo
Page 15 and 16: C. Relative autonomy of revenue bod
Page 17 and 18: Survey results (Table 3)• All rev
Page 19 and 20: Key observationsRevenue administrat
Page 21 and 22: You are entitled to expect SARS:Box
Page 23 and 24: Box 4: An example of a codified set
Page 25 and 26: Table 2: Tax and non-tax revenues a
Page 27 and 28: Table 4: Decision making structures
Page 29 and 30: The organization of revenue bodiesC
Page 31 and 32: The ‘taxpayer segment’ model: A
Page 33 and 34: Key observationsSurvey results indi
Page 35 and 36: Box 6: The common characteristics o
Page 37 and 38: C. Office network and staffingIntro
Page 39 and 40: Table 7: Selected features of the o
Page 41: Table 9: Number of staff and distri
Page 45 and 46: Key observationsThe corporate plann
Page 47 and 48: Table 10: Selected management pract
Page 49 and 50: A. An overview of funding mechanism
Page 51 and 52: B. Revenue administration expenditu
Page 53 and 54: Table 13: Share of total wage bill
Page 55 and 56: Revenue performance 76Chapter VKey
Page 57 and 58: Table 15: Revenue collection data f
Page 59 and 60: Domestic tax return filing, assessm
Page 61 and 62: A. Taxpayer registration and design
Page 63 and 64: 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
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CountryMalawiMauritiusRwandaSierraL
Page 95 and 96:
AnnexesAnnex 1: Organization struct
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KRABoard of DirectorsCommissionerGe
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ZRABoard of DirectorsCommissionerGe
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ERCADirector GeneralAdvisory BoardE
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MauRABoard ofDirectorsInternal Audi
Page 105 and 106:
Clarify SARS’operatingmodel,strea
Page 107 and 108:
Enhancethe URAcorporateimageLevel o
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KRAMissionVisionValuesTo promote co
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ZRAMissionVisionValuesTo maximize a
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MauRAMissionVisionValuesTo continua
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GRAMissionVisionValuesTo supervise
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Source: ECRA• Cross cutting issue
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MalawiType of taxRevenue collected
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GhanaTax categoryRevenue collection
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