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

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B. Service standards, performance analysis and reportingIntroductionRevenue bodies provide a wide range of services to taxpayers and other stakeholderswho have differing expectations. Revenue bodies respond to these demands byformulating service charters setting out standards they guarantee to achieve.Revenue bodies in the sample were requested to indicate whether they:(1) develop service delivery standards;(2) publish service delivery standards;(3) publish service delivery results; and(4) conduct taxpayer surveys to gauge views and perception of taxpayers.Survey results• All revenue bodies, except Burundi, have developed and disseminated servicedelivery standards using a wide range of qualitative and quantitative indicators.• Service delivery standards are set out, mostly, in administrative documents—taxpayer charters.• Only 7 revenue bodies indicate that they monitor and report/publishperformance results.• Twelve revenue bodies widely use taxpayer surveys to assess taxpayers’perceptions on various issues.Key observationsDeveloping service charters should ideally be done through a consultative process toensure legitimacy and acceptability. Further, there are benefits to codifying taxpayerrights and obligation as has already been discussed. Importantly, service deliverystandards should be not only monitored continuously but also published anddisseminated widely. A few of the surveyed countries indicated they produce servicedelivery reports, however it is not clear how credible their reports are and whetherthere is a system in place to verify and authenticate the results reported. 69 Credibleservice delivery monitoring and reporting systems generally enhance taxpayers’perceptions of the tax system in terms of fairness, transparency and accountability.69 ZRA has partnered, through a memorandum of understanding, with a private sector research firm to quality assureits report. While this is a welcome development, contracting an external auditor to perform the audit/assessmentwould lend more credibility to the exercise.45
Table 10: Selected management practices (business plans and performance reports, taxpayer services)CountryDevelopsannualor multiyearbusinessplanEstablishedframeworkfordevelopingbusinessplansPublishesannualor multiyearbusinessplanPreparesannualperformancereportPublishesannualperformancereportPlanninghorizonforcorporateplan(years)DevelopsservicedeliverystandardsPublishesservicedeliverystandardsPublishesservicedeliveryresultsBenin 5 × Botswana 5 × Burundi × × × × 3 × × × ×Ethiopia 5 Ghana 3 × Kenya 3 × Malawi × 5 × Mauritius 3 Rwanda 3 ×Senegal × 5 × ×SierraLeoneSouthAfrica × × 5 3 Tanzania 5 Uganda 5 × Zambia 3 Surveystaxpayers'views ofservicedelivery46
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 and 42: Table 9: Number of staff and distri
Page 43 and 44: A. Strategic planning and managemen
Page 45: Key observationsThe corporate plann
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
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
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KRAMissionVisionValuesTo promote co
Page 111 and 112:
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
Page 121 and 122:
GhanaTax categoryRevenue collection
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