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Risks to achieving tax administration objectives
The Survey aims at eliciting your views on what you see as the obstacles to achieving YOUR TAX ADMINISTRATION'S objectives (such as, to name a few: revenue collection, taxpayer facilitation and service delivery, simplificaiton of processes and procedures, and developing a professional human resource)
There are 54 questions and they should take you not more than 30 minutes to complete.
Kindly choose one response per question that best illustrates your perception of the bottlenecks in the way of achieving a high level of efficiency and effectiveness by YOUR TAX ADMINISTRATION. |
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| 1. Lack of management and/or staff commitment and accountability |
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| 2. Lack of standardized tax administration operating instructions/ guidelines/ manuals |
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| 3. Unfair, inappropriate or inconsistent application of the tax rules and regulations by staff |
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| 4. Wastage of resources availed to the tax administration—resources are not used optimally |
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| 5. Lack of knowledge by staff on how the tax administration operates |
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| 6. Corruption and unethical conduct by staff |
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| 7. Lack of simplified procedures for voluntarily compliant taxpayers |
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| 8. Unfair or impartial taxpayer compliance enforcement by tax administration staff |
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| 9. Poor lines of communication between tax administration and other government departments |
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| 10. Inadequate value-for-money oversight of the tax administration (for example: by the Auditor General, anti-corruption/ethics agency or committees of the legislature) |
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| 11. Inadequate budgetary resources |
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| 12. Poor telecommunications network to link the various tax administration offices |
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| 13. Poor human resource performance evaluation system |
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| 14. Inadequate audit coverage |
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| 15. Lack of intelligence and risk management structures in the tax administration |
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| 16. General lack of staff commitment to achieving tax administration objectives, both revenue and non-revenue |
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| 17. Poor organizational structure arrangements at headquarters and/or in the field offices |
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| 18. Not using modern technologies (including information technology) to administer the taxes |
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| 19. Poor tax administration service delivery--the tax administration can do much better |
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| 20. Lack of a complete set of service delivery standards and a taxpayers charter |
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| 21. Lack of staff knowledge of the law |
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| 22. Lack of transparency in handling taxpayer affairs by the tax administration |
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| 23. Not enough clarity or administration powers in the principal tax laws |
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| 24. Lack of interest in implementing good tax administration management practices (“why should I implement good practices—what is it in for me?”) |
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| 25. Poor internal staff supervision and quality assurance of practices, processes and procedures |
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| 26. Poor analysis of revenue performance and the operational impact of available internal and third party (external) data |
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| 27. Lack of coordinated and cooperative relationships between tax administration and other critical state regulatory agencies such as: Customs, the Social Security agency, the Central Bank, the anti-money laundering agency or security agencies |
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| 28. Lack of enough and appropriately skilled staff |
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| 29. Non-use of a common taxpayer identification number between the tax administration and the customs administration |
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| 30. Selective giving of exemptions and concessions with little or no economic rationale |
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| 31. Inadequate research on revenue potential |
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| 32. Not enough information/intelligence gathered on tax lost through non-compliance |
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| 33. Low compliance intervention coverage levels using the range of possible measures—from taxpayer service in order to facilitate compliance, right through to the prosecution of offenders for tax fraud or evasion |
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| 34. Increased informal trade/hidden economy and increased beneficiaries from illegal trade |
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| 35. Inadequate attention to cross-border transactions including transactions of multi-nationals, tax havens and transfer pricing |
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| 36. Poor attitude and awareness of taxpayers about their obligations |
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| 37. Lack of taxpayer knowledge of the law |
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| 38. Inadequate understanding by staff of the tax administration of the operating environment and the key reasons why taxpayers do not comply |
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| 39. Lack of organized taxpayers data |
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| 40. Demotivated staff because of poor working environment, facilities and remuneration |
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| 41. Not removing loopholes in the tax laws and regulations |
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| 42. Not maximizing the impact of each unit of money spent in order to achieve the highest levels of voluntary compliance be it in taxpayer registration, return filing, timely payment of tax or in conducting risk-based compliance checks, audits and enforcement |
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| 43. Inadequate capacity for tax administration to engage with all taxpayers |
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| 44. Weak compliance enforcement capacity |
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| 45. Abuse of tax incentives and privileges |
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| 46. Not using and assigning skilled staff in the right place—matching the staff capability to taxpayer issues at the right time and the right place |
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| 47. Lack of a structured staff rotation and human resource development policy |
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| 48. Poor taxpayer risk profiling and identification |
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| 49. Lack of enough operational tools and facilities (computers, offices, taxpayer contact points, day-to-day supplies, etc) |
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| 50. Low taxpayer compliance rates |
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| 51. Lack of attention to high wealth individuals |
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| 52. Tax agents / consultants are not very supportive of the tax administration’s efforts to ensure taxpayer compliance |
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| 53. Tax administration’s auditors or investigators deal mostly with the easy cases rather than those that pose the most risk to revenue |
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| 54. There is greater focus on revenue targets rather than a holistic approach that encourage voluntary taxpayer compliance so that revenue inflows are a natural consequence |
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